1978 (11) TMI 72

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....d by the petitioners in the Revision application and have examined the records of the case. 2. Government observe that the mere fact that the article in question, after undergoing the requisite process in the factory of the workers, changes shape does not necessarily alter the position in law and the benefit under Notification No. 119/75-C.E., dated 30-4-1975 can be extended to such a job work.....

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.... him. In the case of petitioner, therefore, provisions of Notification No. 119/75 are not applicable. The result is that the suppliers application fails and is rejected accordingly. EDITOR'S COMMENTS This decision of the Govt. of India is not correct inasmuch as it has held that the exemption under Notification No. 119/75, cannot be extended to a job worker when the raw material supplied ....

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.... new and different product. The High Court also observed that any other interpretation of Notification No. 119/75 would make it redundant because in the context of excise duty unless a new article known to the trade emerges after the manufacturing process is complete, excise duty cannot be levied at all and when the excise duty is not leviable there is no need for any exemption. It is really ve....