https://www.taxtmi.com/caselaws?id=53211 Processed pre-cured tread rubber was not treated as fully manufactured at the job worker's end because essential finishing operations, including de-flashing, hardness and uniformity testing, and final inspection, were completed by the principal suppliers before despatch. The factual matrix showed that the job worker performed substantial processing and received only job charges, but the goods were not marketable when returned from the job worker. Applying Rule 57F(2) and Rule 57F(3)(b), and the governing test of whether goods had reached a fully manufactured stage, duty and penalty against the job worker were held unsustainable. en-us Fri, 05 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53211 Processed pre-cured tread rubber was not treated as fully manufactured at the job worker's end because essential finishing operations, including de-flashing, hardness and uniformity testing, and final inspection, were completed by the principal suppliers before despatch. The factual matrix showed that the job worker performed substantial processing and received only job charges, but the goods were not marketable when returned from the job worker. Applying Rule 57F(2) and Rule 57F(3)(b), and the governing test of whether goods had reached a fully manufactured stage, duty and penalty against the job worker were held unsustainable. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53211