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TMI Blog1978 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 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. The cases wherefrom raw material, different goods are manufactured however stand on a dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 to him after processing, emerge into a new and different product. It is noteworthy that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 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 very unfortunate that the Government of India is overlooking the court's judgments even though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d staff. There we do not want to highlight the evils of making different interpretations on the same points of law as the Gujarat High Court in the aforesaid case has already condemned the excise department on this very issue. But it is regrettable that the authorities do not learn any lesson from the court's strictures due to their rigidity and obsolescence of mind. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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