- (1.) In view of the decision of this Court in Prestige Engg. (India) Ltd. v. CCE we must allow these appeals and remit the matters back to the commissioner of Central Excise (Appeals) , Bangalore, to reconsider the matter in the light of the aforesaid decision keeping in mind the application of the decision in the case of Anup Engg. Ltd. v. Union of India vide para 15 (sic 11) read with para 24 of the judgment. Brass and copper scraps we are told are converted into wires and sections through jobwork. The goods so produced are stated to be exigible to excise duty under TI 68 of the Schedule to the Central Excise and Salts Act, 1944. However, by Notification No. 119/75 dated 30-4-1975, jobwork was exempted from the levy. The explanation to the notification defined "job work" to cover such items of work where the article is supplied to a job worker for manufacture and the jobworker returns it to the supplier after manufacture by charging for jobwork only. Since there is no positive finding on the question whether through jobwork the character of the goods supplied changes, we are compelled to remit the matters to the authority, the Appellate Collector so that he may reach a finding of fact and decide the case in accordance with the principles laid down in the case of Prestige Engg. (India) Ltd. As considerable time has elapsed, the matter may be expedited,
(2.) The appeals will stand disposed of accordingly with no order as to costs.;