1996 (11) TMI 76

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..... d boxes. For this purpose ITC supplied the required kraft paper. (These facts are taken from the Special Leave Petition itself and are not in dispute). 2. The respondent claimed the benefit of an Exemption Notification dated 31-1-1975 issued under Rule 8(1) of the Central Excise Rules, 1944, exempting goods "manufactured in a factory as a job work from so much of the duty of excise leviable there .....

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..... s. v. Collector of Central Excise, Meerut & Ors., 1994 (73) E.L.T. 497 (S.C.) = 1994 (6) SCC 465, and this Court has held that the insistence of the Revenue upon the same article being returned to the customer after undergoing the manufacturing process at the hands of the job worker would rob the Notification of substance. It had to be remembered that the Notification was intended to help factorie .....

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