TMI Blog1997 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... lants in the press, it must be held that the job-work which was being done by the appellants fell within the ambit of Notification No. 119/75-C.E., dated April 30, 1975 and the appellants were entitled to the benefit of the said Notification. The appeal is, therefore, allowed, the impugned judgment of the Tribunal is set aside and the judgment of the Collector of Central Excise (Appeals) is restored. - 2947 of 1989 - - - Dated:- 15-7-1997 - S.C. Agrawal and D.P. Wadhwa, JJ. [Order]. - The appellants were having a printing press wherein a Marathi daily newspaper called "Tarun Bharat" was printed. The said newspaper was owned by Rashtriya Vichar Prasarak Mandal, a public trust, namely, Hindustan Jagran, at Pune. The appellants were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Tarun Bharat for printing the matter and thereafter returned the matter duly printed to Tarun Bharat as per the agreement and that it constitutes job-work on the part of the appellants as defined in the Notification No. 119/75-C.E., dated April 30, 1975. The Assistant Collector, however, held that the appellants were not entitled to exemption since they did not fulfil the conditions of investment and turnover ingrained therein. The said order of the Assistant Collector was set aside by the Collector of Central Excise (Appeals) by his order dated June 21, 1984 and it was held that the appellants would be entitled to refund if otherwise admissible. The Collector (Appeals) placed reliance on the judgment of the Gujarat High Court in Anup E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel that the expression `manufacture' contemplated by the notification is confined to those processes alone which are `incidental or ancillary to the completion of manufactured product" - processes contemplated by clause (1) of Section 2(f). We do not see any warrant for restricting the meaning of the expression `manufacture' occurring in the notification only to the aforesaid processes. In our opinion, the stress in the notification is rather upon the work "job work". Now, what does the expression "job work" mean ? On this question, the Explanation is not of much assistance. The Concise Oxford Dictionary assigns several meanings to the expression "job" but the relevant meaning having regard to the present context is `a piece of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e operation of the notification only to those processes which are incidental or ancillary to the completion of the manufactured product. That in or view amounts to undue curtailment of the ambit of the notification. If that were the intention of the Central Government in issuing the notification, it would have said so clearly. It must be remembered that the notification was issued simultaneously with the introduction of Tariff Item 68 in Schedule I to the Act and was intended to help those factories job works, who were charging their customers only for the work done by them. In their hands, the value of the article would be the value of the job work done by them - and not the total value of the article which would have been the case but for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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