https://www.taxtmi.com/caselaws?id=73127 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants, holding that they qualify as manufacturers under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal rejected the Department's argument that the appellants were akin to hired labor, emphasizing that they were independent manufacturers dealing with raw material suppliers on a principal-to-principal basis. Citing judicial precedents, the Tribunal granted the appellants exemption benefits under Notification No. 176/77 for small scale units manufacturing goods under Item 68 of the Central Excise Tariff. The impugned orders were set aside, and the appeals were allowed in favor of the appellants. en-us Wed, 25 Mar 1987 00:00:00 +0530 Sat, 28 May 2011 12:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73127 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants, holding that they qualify as manufacturers under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal rejected the Department's argument that the appellants were akin to hired labor, emphasizing that they were independent manufacturers dealing with raw material suppliers on a principal-to-principal basis. Citing judicial precedents, the Tribunal granted the appellants exemption benefits under Notification No. 176/77 for small scale units manufacturing goods under Item 68 of the Central Excise Tariff. The impugned orders were set aside, and the appeals were allowed in favor of the appellants. Case-Laws Central Excise Wed, 25 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73127