https://www.taxtmi.com/caselaws?id=46434 Notification No. 119/75-C.E. exempted goods manufactured on job work from excise duty beyond the duty calculated on the job-work charges. Applied to rails supplied free of cost by the Railways for fabrication into points and crossings, the exemption turned on whether the supplied materials were worked upon and returned after the intended process. The Court accepted that the assessee mainly provided labour and processing, and that incidental fittings did not change the character of the job work. Excise duty was therefore chargeable only on the job-work charges, not on the value of the supplied rails. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 17 Jul 2010 18:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46434 Notification No. 119/75-C.E. exempted goods manufactured on job work from excise duty beyond the duty calculated on the job-work charges. Applied to rails supplied free of cost by the Railways for fabrication into points and crossings, the exemption turned on whether the supplied materials were worked upon and returned after the intended process. The Court accepted that the assessee mainly provided labour and processing, and that incidental fittings did not change the character of the job work. Excise duty was therefore chargeable only on the job-work charges, not on the value of the supplied rails. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46434