https://www.taxtmi.com/caselaws?id=72080 In a genuine principal-to-principal job-work arrangement, a supplier of base paper does not become the manufacturer of waxed paper merely by providing raw material and paying conversion charges. The decisive factor was that the independent factory carried out the actual manufacturing process in its own premises, under its own supervision, and held the relevant licence. The supplier had no shown control over the process, and there was no basis to treat the job worker as its agent or the unit as a dummy facade. On that footing, excise liability could not be fastened on the supplier as manufacturer. en-us Tue, 08 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 15:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72080 In a genuine principal-to-principal job-work arrangement, a supplier of base paper does not become the manufacturer of waxed paper merely by providing raw material and paying conversion charges. The decisive factor was that the independent factory carried out the actual manufacturing process in its own premises, under its own supervision, and held the relevant licence. The supplier had no shown control over the process, and there was no basis to treat the job worker as its agent or the unit as a dummy facade. On that footing, excise liability could not be fastened on the supplier as manufacturer. Case-Laws Central Excise Tue, 08 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72080