https://www.taxtmi.com/caselaws?id=72605 Where goods are produced by genuinely independent job-work manufacturers and there is no finding that they are dummies or surrogates of the supplier, the supplier is not treated as the manufacturer for Notification No. 111/78-C.E. The mere supply of raw materials does not, by itself, make the supplier the manufacturer or trigger the declaration requirement. Rule 9 applies at the place where goods are actually manufactured and removed, which in this case was the premises of the independent units, not the supplier's premises. The appellant was therefore outside the notification's declaration obligation. en-us Fri, 24 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 17:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72605 Where goods are produced by genuinely independent job-work manufacturers and there is no finding that they are dummies or surrogates of the supplier, the supplier is not treated as the manufacturer for Notification No. 111/78-C.E. The mere supply of raw materials does not, by itself, make the supplier the manufacturer or trigger the declaration requirement. Rule 9 applies at the place where goods are actually manufactured and removed, which in this case was the premises of the independent units, not the supplier's premises. The appellant was therefore outside the notification's declaration obligation. Case-Laws Central Excise Fri, 24 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72605