https://www.taxtmi.com/caselaws?id=44407 Job-work exemption applies where a customer supplies an article for factory processing and the worker charges only for the work performed. The exemption's purpose is to relieve job workers whose assessable value reflects processing charges rather than the full value of the supplied article. Requiring return of the identical article after processing would undermine that purpose. Goods manufactured under these job-work conditions qualify for the exemption. en-us Wed, 06 Nov 1996 00:00:00 +0530 Sat, 26 Jun 2010 10:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44407 Job-work exemption applies where a customer supplies an article for factory processing and the worker charges only for the work performed. The exemption's purpose is to relieve job workers whose assessable value reflects processing charges rather than the full value of the supplied article. Requiring return of the identical article after processing would undermine that purpose. Goods manufactured under these job-work conditions qualify for the exemption. Case-Laws Central Excise Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44407