https://www.taxtmi.com/caselaws?id=48669 The Tribunal upheld the decisions of the lower authorities, determining that the conversion of chlorine into vinyl chloride by the appellants did not qualify as job work under Notification No. 119/75-C.E. This was because the process involved significant use of the appellants' ethylene, leading to the creation of a new product. Consequently, the excise duty was to be calculated on the full value of the vinyl chloride produced, not merely on the conversion charges. The appeal was dismissed, aligning the interpretation of the notification with Madras and Gujarat HC decisions, confirming no entitlement to the notification's benefits. en-us Fri, 25 Jan 1985 00:00:00 +0530 Wed, 01 Nov 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48669 The Tribunal upheld the decisions of the lower authorities, determining that the conversion of chlorine into vinyl chloride by the appellants did not qualify as job work under Notification No. 119/75-C.E. This was because the process involved significant use of the appellants' ethylene, leading to the creation of a new product. Consequently, the excise duty was to be calculated on the full value of the vinyl chloride produced, not merely on the conversion charges. The appeal was dismissed, aligning the interpretation of the notification with Madras and Gujarat HC decisions, confirming no entitlement to the notification's benefits. Case-Laws Central Excise Fri, 25 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48669