Exemption to goods manufactured in a factory as a job work and used by the specified undertakings in the manufacture of goods for supply to Ministry of Defence

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..... factured in a factory as a job work and used by the specified undertakings in the manufacture of goods for supply to Ministry of Defence Notification No. 70/92-CE, Dated. 17-6-92 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) , the Central Government, being satisfied that it is necessary in the public interes .....

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..... which is essential for the aforesaid process. Explanation II: For the purposes of this notification, the expression said goods does not include (a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products; (b) packaging .....

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..... istant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory of the job worker that the said goods shall be used- (a) in or in relation to the manufacture of final products in his factory; (b) in the manufacture of goods by any other job worker for further use in or in relation to the manufacture of the final products in his factory; .....

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