9911796707
TMI Blog2011 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... red in a factory as a job work and used in or in relation to the manufacture of final products (on which duty of excise is leviable whether in whole or in part) specified in column (3) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) - Held that : even an incomplete article or a complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods manufactured by job workers, while unmachined castings were already manufactured by the assessees themselves. 2. We have heard both sides. The notification in question is reproduced below:- Specified goods manufactured in a factory as a job work and used in the manufacture of final products. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any operation which is essential for the aforesaid process. 2. The exemption contained in this notification shall be applicable only to the said goods in respect of which, - (i) the supplier of the raw materials or semi-finished goods avails of the credit of duty paid on inputs under rule 57A of the said Rules, and gives an undertaking to the Assistant Collector of Central Excise having ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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