https://www.taxtmi.com/caselaws?id=43827 Notification No. 119/75-C.E. applies only to genuine job work where the customer supplies the material and the processor charges mainly for labour, even if minor incidental additions such as thread, buttons or lining are used. The exemption does not extend to activity that is in substance ordinary manufacture from mixed or predominantly self-procured inputs, especially where the job worker contributes substantial own materials and produces a different finished article. The decisive test is whether the transaction remains labour-oriented processing on customer-supplied goods rather than full-fledged manufacture. On that construction, the exemption is confined to the category of job work contemplated by the notification's explanation. en-us Thu, 01 Sep 1994 00:00:00 +0530 Thu, 16 Oct 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43827 Notification No. 119/75-C.E. applies only to genuine job work where the customer supplies the material and the processor charges mainly for labour, even if minor incidental additions such as thread, buttons or lining are used. The exemption does not extend to activity that is in substance ordinary manufacture from mixed or predominantly self-procured inputs, especially where the job worker contributes substantial own materials and produces a different finished article. The decisive test is whether the transaction remains labour-oriented processing on customer-supplied goods rather than full-fledged manufacture. On that construction, the exemption is confined to the category of job work contemplated by the notification's explanation. Case-Laws Central Excise Thu, 01 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43827