https://www.taxtmi.com/caselaws?id=1507 Notification No. 214/86-C.E. was discussed in the context of job-work clearances where the principal manufacturer supplied the main raw materials, while the job worker used consumables and minor ancillary items from its own source. The text explains that such items, including grinding wheels, gases, nuts, bolts and paints, did not constitute the raw materials giving the finished product its essential character. On that basis, the notification's conditions were treated as satisfied, and the clearances remained eligible for exemption where the principal manufacturer had obtained the required permission. en-us Tue, 06 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1507 Notification No. 214/86-C.E. was discussed in the context of job-work clearances where the principal manufacturer supplied the main raw materials, while the job worker used consumables and minor ancillary items from its own source. The text explains that such items, including grinding wheels, gases, nuts, bolts and paints, did not constitute the raw materials giving the finished product its essential character. On that basis, the notification's conditions were treated as satisfied, and the clearances remained eligible for exemption where the principal manufacturer had obtained the required permission. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1507