https://www.taxtmi.com/caselaws?id=44931 Job work exemption under the excise notification turned on whether goods manufactured from brass and copper scraps retained their character after processing and whether the supplied goods were returned on job-work charges only. The earlier rulings in Prestige Engineering (India) Ltd. and Anup Engineering Ltd. were treated as governing principles, but there was no positive finding on the change in character of the supplied goods. The matter therefore required factual reconsideration by the appellate authority, and the appeals were allowed with remand for reconsideration in accordance with those principles. en-us Wed, 06 Sep 1995 00:00:00 +0530 Wed, 07 Jul 2010 11:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44931 Job work exemption under the excise notification turned on whether goods manufactured from brass and copper scraps retained their character after processing and whether the supplied goods were returned on job-work charges only. The earlier rulings in Prestige Engineering (India) Ltd. and Anup Engineering Ltd. were treated as governing principles, but there was no positive finding on the change in character of the supplied goods. The matter therefore required factual reconsideration by the appellate authority, and the appeals were allowed with remand for reconsideration in accordance with those principles. Case-Laws Central Excise Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44931