1997 (7) TMI 152 - SCH - Central Excise

Summary

The Supreme Court considered whether the appellants are entitled to exemption from duty under Notification No. 119/75-C.E. The Court held that the work done by the appellants constitutes job-work, entitling them to the benefit of the notification. The appeals were allowed, the previous judgments were set aside, and the orders passed by the Collector of Central Excise were restored. The question of refund will be handled according to the law laid down in Mafatlal Industries Ltd. v. Union of India. No costs were awarded.