https://www.taxtmi.com/caselaws?id=74046 Manufacture under a buyer-supply agreement does not become manufacture on behalf of the buyer merely because the goods are made to specification, bear the buyer's brand name, or are packed and quality-checked as directed. The appellants were treated as independent manufacturers acting on a principal-to-principal basis, so their clearances could not be clubbed with the buyer's and the exemption under Notification No. 83/83-C.E. remained available. Because the goods were cleared under gate passes and the classification list had been filed and approved, the allegation of clandestine removal and suppression also failed, making the demand under Rule 9(2) unsustainable. en-us Mon, 31 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74046 Manufacture under a buyer-supply agreement does not become manufacture on behalf of the buyer merely because the goods are made to specification, bear the buyer's brand name, or are packed and quality-checked as directed. The appellants were treated as independent manufacturers acting on a principal-to-principal basis, so their clearances could not be clubbed with the buyer's and the exemption under Notification No. 83/83-C.E. remained available. Because the goods were cleared under gate passes and the classification list had been filed and approved, the allegation of clandestine removal and suppression also failed, making the demand under Rule 9(2) unsustainable. Case-Laws Central Excise Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74046