https://www.taxtmi.com/caselaws?id=377454 Under the GST job-work framework, galvanising undertaken as an intermediate manufacturing process was treated as job work, and return of the galvanised structures was taken to satisfy the requirement of return of inputs under section 143(1)(a) read with the Explanation to section 143. The provision was read as covering return of the goods after the intermediate process, not physical return of every constituent. Zinc, furnace oil and similar consumables exhausted in the process were treated as used-up inputs that need not be separately returned, because they are consumed or embedded during galvanising. On that basis, such exhausted consumables were not to be treated as a supply under section 143(3) when the processed goods were returned. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377454 Under the GST job-work framework, galvanising undertaken as an intermediate manufacturing process was treated as job work, and return of the galvanised structures was taken to satisfy the requirement of return of inputs under section 143(1)(a) read with the Explanation to section 143. The provision was read as covering return of the goods after the intermediate process, not physical return of every constituent. Zinc, furnace oil and similar consumables exhausted in the process were treated as used-up inputs that need not be separately returned, because they are consumed or embedded during galvanising. On that basis, such exhausted consumables were not to be treated as a supply under section 143(3) when the processed goods were returned. Case-Laws GST Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377454