https://www.taxtmi.com/caselaws?id=339735 Conversion of bare copper wire into winding wire by enamel insulation was treated as a non-manufacturing process, so central excise duty was not payable by the job worker. In job work undertaken under Notification No. 214/86-CE, where the prescribed undertaking and procedure were followed, any duty liability rested with the principal manufacturer supplying the inputs, not with the job worker. Limitation was not adjudicated. The duty demand and penalties were therefore not sustainable, and the appeals were allowed. en-us Tue, 31 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 12:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339735 Conversion of bare copper wire into winding wire by enamel insulation was treated as a non-manufacturing process, so central excise duty was not payable by the job worker. In job work undertaken under Notification No. 214/86-CE, where the prescribed undertaking and procedure were followed, any duty liability rested with the principal manufacturer supplying the inputs, not with the job worker. Limitation was not adjudicated. The duty demand and penalties were therefore not sustainable, and the appeals were allowed. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339735