https://www.taxtmi.com/caselaws?id=80779 Power used only to affix labels on bottles after packing was complete did not amount to a process in or in relation to manufacture or packing, so the exemption under Notification No. 101/66 was not defeated. The document also states that the job workers, who carried out the operations at their own premises with their own plant, machinery and labour, were the manufacturers for excise purposes. On that basis, the exemption and consequential licence relief were available, and the contrary view treating the principal as manufacturer was rejected. en-us Thu, 20 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80779 Power used only to affix labels on bottles after packing was complete did not amount to a process in or in relation to manufacture or packing, so the exemption under Notification No. 101/66 was not defeated. The document also states that the job workers, who carried out the operations at their own premises with their own plant, machinery and labour, were the manufacturers for excise purposes. On that basis, the exemption and consequential licence relief were available, and the contrary view treating the principal as manufacturer was rejected. Case-Laws Central Excise Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80779