https://www.taxtmi.com/caselaws?id=41537 Job-work exemption for goods manufactured under Item 68 applies where supplied materials undergo the intended manufacturing process and are returned as processed products, even if their trade description or form differs from the inputs. The notification's definition of job work focuses on processing rather than identity between the article supplied and returned. Duty collected under an erroneous denial of the exemption lacks legal authority and is refundable, subject to verification of the amounts claimed. Limitation under the Central Excise Rules does not sustain rejection where the collection itself was without authority of law. en-us Sat, 17 Nov 1984 00:00:00 +0530 Fri, 04 Jun 2010 11:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41537 Job-work exemption for goods manufactured under Item 68 applies where supplied materials undergo the intended manufacturing process and are returned as processed products, even if their trade description or form differs from the inputs. The notification's definition of job work focuses on processing rather than identity between the article supplied and returned. Duty collected under an erroneous denial of the exemption lacks legal authority and is refundable, subject to verification of the amounts claimed. Limitation under the Central Excise Rules does not sustain rejection where the collection itself was without authority of law. Case-Laws Central Excise Sat, 17 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41537