https://www.taxtmi.com/caselaws?id=41039 The High Court held that nylon or rayon warpsheets did not qualify as 'goods' under Entry 68 of the Central Excises and Salt Act, 1944, as they did not undergo a transformation to become a new article. The respondent company was granted exemption from excise duty as 'job work' under a specific Notification, as their work met the criteria of supplying materials for processing and charging only for the job work. The Court found the Writ petition maintainable despite alternative remedies, dismissing the appeal and upholding the judgment in favor of the respondent. en-us Thu, 28 Feb 1980 00:00:00 +0530 Thu, 20 May 2010 12:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41039 The High Court held that nylon or rayon warpsheets did not qualify as 'goods' under Entry 68 of the Central Excises and Salt Act, 1944, as they did not undergo a transformation to become a new article. The respondent company was granted exemption from excise duty as 'job work' under a specific Notification, as their work met the criteria of supplying materials for processing and charging only for the job work. The Court found the Writ petition maintainable despite alternative remedies, dismissing the appeal and upholding the judgment in favor of the respondent. Case-Laws Central Excise Thu, 28 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41039