https://www.taxtmi.com/caselaws?id=81283 Mere supply of raw materials, retention of title in inputs and finished intermediates, bearing transportation costs, or absence of a written contract did not by themselves make the appellants the manufacturers of moulding powder and master batches. The decisive issue was whether the processing units were independent job workers or mere dummies; the record showed that they had their own factories, machinery and labour, and the department failed to prove direct control, supervision or any camouflage arrangement. The rule that a raw material supplier is not, for that reason alone, the manufacturer was applied, and the duty demand was unsustainable. en-us Wed, 03 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81283 Mere supply of raw materials, retention of title in inputs and finished intermediates, bearing transportation costs, or absence of a written contract did not by themselves make the appellants the manufacturers of moulding powder and master batches. The decisive issue was whether the processing units were independent job workers or mere dummies; the record showed that they had their own factories, machinery and labour, and the department failed to prove direct control, supervision or any camouflage arrangement. The rule that a raw material supplier is not, for that reason alone, the manufacturer was applied, and the duty demand was unsustainable. Case-Laws Central Excise Wed, 03 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81283