https://www.taxtmi.com/caselaws?id=44831 Small scale industrial exemption for job work units under Notification No. 175/86 turns on the real nature of the manufacturing relationship. Mere supply of raw materials by the principal manufacturer does not by itself defeat exemption; the decisive test is whether the job worker is a genuine principal-to-principal manufacturer or only a dummy unit or hired labour. The later trade notice clarified this standard and displaced the earlier approach that treated input supply alone as sufficient to deny relief. On that clarified test, exemption may remain available where the job worker is the actual manufacturer. en-us Mon, 09 Jun 1997 00:00:00 +0530 Mon, 05 Jul 2010 10:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44831 Small scale industrial exemption for job work units under Notification No. 175/86 turns on the real nature of the manufacturing relationship. Mere supply of raw materials by the principal manufacturer does not by itself defeat exemption; the decisive test is whether the job worker is a genuine principal-to-principal manufacturer or only a dummy unit or hired labour. The later trade notice clarified this standard and displaced the earlier approach that treated input supply alone as sufficient to deny relief. On that clarified test, exemption may remain available where the job worker is the actual manufacturer. Case-Laws Central Excise Mon, 09 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44831