https://www.taxtmi.com/caselaws?id=77456 Storage tanks and prefabricated steel structures manufactured by independent job workers on a principal-to-principal basis were treated as goods manufactured by the job workers for central excise purposes. Where the appellant supplied raw material, designs and specifications, and there was no allegation or evidence that the arrangement was anything other than principal to principal, the settled view applied that the job workers are the manufacturers. Excise duty was therefore not fastened on the appellant, and liability lay with the job workers. en-us Mon, 22 Mar 2010 00:00:00 +0530 Fri, 17 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77456 Storage tanks and prefabricated steel structures manufactured by independent job workers on a principal-to-principal basis were treated as goods manufactured by the job workers for central excise purposes. Where the appellant supplied raw material, designs and specifications, and there was no allegation or evidence that the arrangement was anything other than principal to principal, the settled view applied that the job workers are the manufacturers. Excise duty was therefore not fastened on the appellant, and liability lay with the job workers. Case-Laws Central Excise Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77456