Receiving duty paid goods from job worker treated as purchase in hands of principal manufacturer

Central Excise : Return of processed fabrics by job-workers is valued as if it is 'sold' by job-worker; once it is treated as 'sale' by job-worker, it would amount to 'purchase' by assessee and specified processed carried out by assessee subsequent to said 'purchase' would be exempt under Notification No. 38/2003-CE