https://www.taxtmi.com/caselaws?id=42216 Notification No. 119/75 was construed to cover goods manufactured in a factory on a job-work basis where the job worker carries out a manufacturing process on customer-supplied materials and returns the finished article. The explanation to the notification was read as extending beyond mere processing units, and the exemption was linked to the value added by the job work. A departmental view treating the notification as confined only to units doing simple processing was held inconsistent with its terms, so the contrary demand could not stand. en-us Wed, 16 Mar 1988 00:00:00 +0530 Wed, 09 Jun 2010 18:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42216 Notification No. 119/75 was construed to cover goods manufactured in a factory on a job-work basis where the job worker carries out a manufacturing process on customer-supplied materials and returns the finished article. The explanation to the notification was read as extending beyond mere processing units, and the exemption was linked to the value added by the job work. A departmental view treating the notification as confined only to units doing simple processing was held inconsistent with its terms, so the contrary demand could not stand. Case-Laws Central Excise Wed, 16 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42216