Job Work for Exempted SSI Goods: Exemption scheme

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....being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods i. of the description specified in the Annexure to the notification of the Government of India in the Ministry of Finance (Department of Revenue) ^1Nos. 8/2003-Central Excise, dated the 1 st March, 2003 and ^19/2003-Central Excise, dated the 1 st March, 2003, or ii.^2falling under headin....

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....           3a. that the specified goods received from the job worker shall be used in the factory of such supplier in or in relation to the manufacture of specified goods which are exempted from the whole of the duty of excise leviable thereon under the aforesaid notifications, or goods falling under headings 6401 to 6405, cooking or heating a....

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....the exemption contained in this notification, as if such goods were manufactured by the said supplier and sold on his own account: ^          Provided that the waste or bye product, if any, generated during the process of such job work shall also be exempt from the whole of the duty of excise leviable thereon under the said Schedule if- ^ &nb....

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....tion which is essential for the aforesaid process, and the expression "job worker" shall be construed accordingly. *************************** Note : ( As amended by Notification 18/97-CE, Dated 10-4-1997; Notification 39/97-CE, Dated 30-6-1997; Notification. No. 7/98-CE, Dated 2-6-1998; Notification. No. 18/99-CE, Dated 1-4-1999; Notification. No. 36/99-CE, Dated 26-8-99, Notification. N....