https://www.taxtmi.com/caselaws?id=299301 Notification No. 119/75 extended concessional treatment to job work where the worker principally contributed labour and skill, and was not confined to processes merely incidental to completion of the finished article. The emergence of a new and distinct product did not by itself disqualify the claim. The decisive test was whether the job worker supplied raw material of substantial value; insignificant additions did not defeat eligibility. On the facts, the additions made by the assessee were not of substantial value and the manufacture was mainly from customer-supplied material, so the concession was available. en-us Wed, 17 Apr 1996 00:00:00 +0530 Thu, 09 Dec 2021 13:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299301 Notification No. 119/75 extended concessional treatment to job work where the worker principally contributed labour and skill, and was not confined to processes merely incidental to completion of the finished article. The emergence of a new and distinct product did not by itself disqualify the claim. The decisive test was whether the job worker supplied raw material of substantial value; insignificant additions did not defeat eligibility. On the facts, the additions made by the assessee were not of substantial value and the manufacture was mainly from customer-supplied material, so the concession was available. Case-Laws Central Excise Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299301