https://www.taxtmi.com/caselaws?id=40471 Notification No. 119 of 1975 exempted goods manufactured as job work from excise duty beyond the amount charged for the work done, and its Explanation treated job work as processing customer-supplied articles and returning them after the intended manufacture. The duty base was therefore confined to the job work charges, not the value of materials supplied by the customer. The fact that the process resulted in a new article did not remove the benefit of the notification, because the exemption itself contemplated manufacture on job work terms while limiting assessable value to the processing charge. en-us Fri, 16 Jun 1978 00:00:00 +0530 Sat, 08 May 2010 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40471 Notification No. 119 of 1975 exempted goods manufactured as job work from excise duty beyond the amount charged for the work done, and its Explanation treated job work as processing customer-supplied articles and returning them after the intended manufacture. The duty base was therefore confined to the job work charges, not the value of materials supplied by the customer. The fact that the process resulted in a new article did not remove the benefit of the notification, because the exemption itself contemplated manufacture on job work terms while limiting assessable value to the processing charge. Case-Laws Central Excise Fri, 16 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40471