https://www.taxtmi.com/caselaws?id=41682 Goods manufactured on a job-work basis from raw materials supplied by the principal and returned after processing were treated as covered by Notification No. 119/75-C.E., because the notification extended to goods falling under Tariff Item 68 manufactured in a factory as job work and returned to the supplier after manufacture. On the admitted facts, only job charges were paid and the value of the supplied materials fell within the exemption, so excise duty could not be levied on that value. The contrary assessment was therefore unsustainable, and the demand based on the supplied raw materials was set aside; the validity of Rule 10A was left open. en-us Wed, 12 Feb 1986 00:00:00 +0530 Sat, 05 Jun 2010 13:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41682 Goods manufactured on a job-work basis from raw materials supplied by the principal and returned after processing were treated as covered by Notification No. 119/75-C.E., because the notification extended to goods falling under Tariff Item 68 manufactured in a factory as job work and returned to the supplier after manufacture. On the admitted facts, only job charges were paid and the value of the supplied materials fell within the exemption, so excise duty could not be levied on that value. The contrary assessment was therefore unsustainable, and the demand based on the supplied raw materials was set aside; the validity of Rule 10A was left open. Case-Laws Central Excise Wed, 12 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41682