https://www.taxtmi.com/caselaws?id=40691 Notification No. 119/75-C.E. exempted qualifying job work only where the article supplied to the job worker underwent processing and the same article was returned. Melting scrap and metal and converting them through moulding, rolling, cutting and drawing into wires produced a new and different product rather than returning the supplied article. The notification's same-article condition was therefore not met, and the exemption was unavailable; the revision application failed. en-us Fri, 17 Nov 1978 00:00:00 +0530 Thu, 18 Aug 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40691 Notification No. 119/75-C.E. exempted qualifying job work only where the article supplied to the job worker underwent processing and the same article was returned. Melting scrap and metal and converting them through moulding, rolling, cutting and drawing into wires produced a new and different product rather than returning the supplied article. The notification's same-article condition was therefore not met, and the exemption was unavailable; the revision application failed. Case-Laws Central Excise Fri, 17 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40691