https://www.taxtmi.com/caselaws?id=72513 The Tribunal held that the principal company could not be considered the manufacturer of stainless steel utensils produced by independent units on their behalf. It was determined that ownership of materials alone did not confer manufacturer status, and the independent units were deemed the actual manufacturers. The Tribunal emphasized that clearances should be attributed to the independent units, not the principal company. The Collector's order was set aside, and a redetermination of the exemption claimed was directed in line with the finding that the independent units were the manufacturers. en-us Thu, 29 May 1986 00:00:00 +0530 Fri, 20 May 2011 11:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72513 The Tribunal held that the principal company could not be considered the manufacturer of stainless steel utensils produced by independent units on their behalf. It was determined that ownership of materials alone did not confer manufacturer status, and the independent units were deemed the actual manufacturers. The Tribunal emphasized that clearances should be attributed to the independent units, not the principal company. The Collector's order was set aside, and a redetermination of the exemption claimed was directed in line with the finding that the independent units were the manufacturers. Case-Laws Central Excise Thu, 29 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72513