https://www.taxtmi.com/caselaws?id=72992 An independent processor operating its own plant and machinery and dealing on a principal-to-principal basis remains the actual manufacturer, even if the raw material supplier provides specifications, certain materials, inspection rights, or equipment. Manufacture to the buyer's specifications alone does not make the supplier the manufacturer unless the supplier controls the day-to-day manufacturing process or otherwise has the goods made on its account. On that basis, the supplier was not the actual manufacturer here, and denial of exemption under Notification No. 77/83 was unsustainable. en-us Mon, 01 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 13:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72992 An independent processor operating its own plant and machinery and dealing on a principal-to-principal basis remains the actual manufacturer, even if the raw material supplier provides specifications, certain materials, inspection rights, or equipment. Manufacture to the buyer's specifications alone does not make the supplier the manufacturer unless the supplier controls the day-to-day manufacturing process or otherwise has the goods made on its account. On that basis, the supplier was not the actual manufacturer here, and denial of exemption under Notification No. 77/83 was unsustainable. Case-Laws Central Excise Mon, 01 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72992