9911796707
TMI Blog1996 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue involved relates to admissibility or otherwise of concession under Notification No. 119/75 dated 30.4.1975 relating to manufacture on job work basis. 3. Arguing for the appellants the Ld. representative of the appellants company submits that they manufacture corrugated cartons on job work basis out of the material i.e. paperboard supplied by the customers and return such corrugated boxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completion of manufactured product would be entitled to concession under Notfn. No. 119/75 but bear a distinct product, different from the raw-material is produced. In this case since corrugated boxes are distinct material compared to cardboard, concession would not be admissible. 5. We have heard both sides. The principle to be adopted in such cases has been clearly laid down by the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minor items by the job workers would not detract from the nature and character of job work. The Hon'ble Apex Court held: in case cloth is supplied to tailor for the manufacture of suit out of it, even while tailor contributes his own thread, buttons or lining cloth, such an activity would still amount to manufacture on job work basis. The Apex Court on the other hand distinguished such cases w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstantial value and the manufacture appears to have resulted mainly from the raw-material contributed by the appellants, we are of the view that the ratio of the judgment of the Apex Court in the case of Prestige Engineering (India) Ltd. v. Collector of Central Excise, Meerut [1994 (54) ECR 519 (SC)] squarely applies to the case of the appellants. 7. In view of this, we set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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