1996 (4) TMI 533

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....-642/89-B1 dated 17.3.1989 2. The issue involved relates to admissibility or otherwise of concession under Notification No. 119/75 dated 30.4.1975 relating to manufacture on job work basis. 3. Arguing for the appellants the Ld. representative of the appellants company submits that they manufacture corrugated cartons on job work basis out of the material i.e. paperboard supplied by the custom....

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....s as are incidental or ancillary to the completion of manufactured product would be entitled to concession under Notfn. No. 119/75 but bear a distinct product, different from the raw-material is produced. In this case since corrugated boxes are distinct material compared to cardboard, concession would not be admissible. 5. We have heard both sides. The principle to be adopted in such cases has ....

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....but addition or application of minor items by the job workers would not detract from the nature and character of job work. The Hon'ble Apex Court held: in case cloth is supplied to tailor for the manufacture of suit out of it, even while tailor contributes his own thread, buttons or lining cloth, such an activity would still amount to manufacture on job work basis. The Apex Court on the other ....