https://www.taxtmi.com/caselaws?id=74841 The Appellate Tribunal upheld the decision of the Appellate Collector, ruling that M/s. The Travancore Cochin Chemicals Limited was not the manufacturer liable for excise duty, despite supplying raw materials for metal containers. The judgment emphasized independent manufacturing operations and principal to principal contracts as crucial factors in determining manufacturing liability. The decision clarified the criteria for identifying the manufacturer for excise duty purposes, highlighting the importance of analyzing manufacturing processes and contractual relationships beyond material supply and specifications. The appeal by the Collector of Central Excise, Cochin, was dismissed. en-us Thu, 04 Dec 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74841 The Appellate Tribunal upheld the decision of the Appellate Collector, ruling that M/s. The Travancore Cochin Chemicals Limited was not the manufacturer liable for excise duty, despite supplying raw materials for metal containers. The judgment emphasized independent manufacturing operations and principal to principal contracts as crucial factors in determining manufacturing liability. The decision clarified the criteria for identifying the manufacturer for excise duty purposes, highlighting the importance of analyzing manufacturing processes and contractual relationships beyond material supply and specifications. The appeal by the Collector of Central Excise, Cochin, was dismissed. Case-Laws Central Excise Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74841