https://www.taxtmi.com/caselaws?id=43635 Engraving and re-engraving of customer-supplied copper rollers was treated as manufacture because the process involved human skill and labour and produced a commercially distinct commodity with market value. However, where the rollers were processed as job work and returned to the supplier, the exemption notification limited excise levy to the amount charged for the job work. The Department could not assess duty on the value of the supplied rollers in addition to the job charges, and the demand and appellate order were unsustainable on that basis. The alternative notification was not examined in writ proceedings. en-us Fri, 20 Aug 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43635 Engraving and re-engraving of customer-supplied copper rollers was treated as manufacture because the process involved human skill and labour and produced a commercially distinct commodity with market value. However, where the rollers were processed as job work and returned to the supplier, the exemption notification limited excise levy to the amount charged for the job work. The Department could not assess duty on the value of the supplied rollers in addition to the job charges, and the demand and appellate order were unsustainable on that basis. The alternative notification was not examined in writ proceedings. Case-Laws Central Excise Fri, 20 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43635