https://www.taxtmi.com/caselaws?id=767513 CESTAT Hyderabad dismissed the appeal where the appellant converted used batteries into scrap, then into pure lead, and finally into lead alloys by adding elements like Antimony, Tin, and Selenium. The tribunal held that since the appellant used their own inputs rather than materials supplied by the principal manufacturer, the activities did not qualify as job work under N/N. 214/86-CE. The court applied strict construction of the notification, ruling that all inputs must be provided by the principal manufacturer for job work classification. Extended period of limitation was upheld due to deliberate suppression of facts. Duty demand and penalties under Section 11AC and Rule 25 were sustained. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 14:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767513 CESTAT Hyderabad dismissed the appeal where the appellant converted used batteries into scrap, then into pure lead, and finally into lead alloys by adding elements like Antimony, Tin, and Selenium. The tribunal held that since the appellant used their own inputs rather than materials supplied by the principal manufacturer, the activities did not qualify as job work under N/N. 214/86-CE. The court applied strict construction of the notification, ruling that all inputs must be provided by the principal manufacturer for job work classification. Extended period of limitation was upheld due to deliberate suppression of facts. Duty demand and penalties under Section 11AC and Rule 25 were sustained. Case-Laws Central Excise Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767513