https://www.taxtmi.com/caselaws?id=44134 Notification No. 119/75-C.E. applies where a customer supplies an article to a job worker, the article undergoes the intended manufacturing process, and the processed goods are returned for the customer's use on charges limited to job work. The exemption does not require the supplied article to retain the same commercial identity or nomenclature throughout processing. Rails supplied free of cost for fabrication into points and crossings remained eligible for the notification because they were returned after fabrication and allied processing. Excise duty was therefore payable only on the job-work charges, rather than the total value of the supplied rails and processed goods. en-us Mon, 24 Jan 1994 00:00:00 +0530 Wed, 23 Jun 2010 12:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44134 Notification No. 119/75-C.E. applies where a customer supplies an article to a job worker, the article undergoes the intended manufacturing process, and the processed goods are returned for the customer's use on charges limited to job work. The exemption does not require the supplied article to retain the same commercial identity or nomenclature throughout processing. Rails supplied free of cost for fabrication into points and crossings remained eligible for the notification because they were returned after fabrication and allied processing. Excise duty was therefore payable only on the job-work charges, rather than the total value of the supplied rails and processed goods. Case-Laws Central Excise Mon, 24 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44134