https://www.taxtmi.com/caselaws?id=74862 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal, ruling that M/s. Aurofood Private Limited should not be considered the manufacturers of metal cans, and instead, M/s. Indian Metal Industries were deemed the sole manufacturers responsible for the production. The Tribunal clarified that supplying materials and engaging another entity for manufacturing does not confer manufacturer status, emphasizing that the entity directly involved in production bears legal responsibility. This decision underscores the principle that legal liability for excisable goods lies with the entity engaged in production, rejecting the notion of deeming a party a manufacturer when manufacturing activities are outsourced. en-us Thu, 21 May 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74862 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal, ruling that M/s. Aurofood Private Limited should not be considered the manufacturers of metal cans, and instead, M/s. Indian Metal Industries were deemed the sole manufacturers responsible for the production. The Tribunal clarified that supplying materials and engaging another entity for manufacturing does not confer manufacturer status, emphasizing that the entity directly involved in production bears legal responsibility. This decision underscores the principle that legal liability for excisable goods lies with the entity engaged in production, rejecting the notion of deeming a party a manufacturer when manufacturing activities are outsourced. Case-Laws Central Excise Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74862