https://www.taxtmi.com/caselaws?id=81580 An open or temporary casting yard can still qualify as a "factory" under the Factories Act if workers carry on a manufacturing process there with the prescribed inputs, power and labour. Excise liability also turns on the real substance of the arrangement: where the department supplies or les the land, materials, machinery and supervision, the contractors may be only executants and the department remains the manufacturer. The commentary further notes that limitation will not protect the assessee absent disclosure or a bona fide basis for non-excisability, and exemption notifications fail where their conditions, including required declarations and input-credit requirements, are not met. en-us Tue, 22 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81580 An open or temporary casting yard can still qualify as a "factory" under the Factories Act if workers carry on a manufacturing process there with the prescribed inputs, power and labour. Excise liability also turns on the real substance of the arrangement: where the department supplies or les the land, materials, machinery and supervision, the contractors may be only executants and the department remains the manufacturer. The commentary further notes that limitation will not protect the assessee absent disclosure or a bona fide basis for non-excisability, and exemption notifications fail where their conditions, including required declarations and input-credit requirements, are not met. Case-Laws Central Excise Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81580