https://www.taxtmi.com/caselaws?id=81981 Mere supply of raw materials to independent units does not make the supplier the manufacturer of the finished excisable goods. Applying Section 2(f), the document states that manufacture cannot be attributed to the supplier unless the department proves that the units were employees, agents, dummy concerns, or otherwise under the supplier's control or supervision. Where the arrangement is genuine and on a principal-to-principal basis, the supplier is not liable for duty, confiscation, fine, or penalty. en-us Wed, 21 Aug 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81981 Mere supply of raw materials to independent units does not make the supplier the manufacturer of the finished excisable goods. Applying Section 2(f), the document states that manufacture cannot be attributed to the supplier unless the department proves that the units were employees, agents, dummy concerns, or otherwise under the supplier's control or supervision. Where the arrangement is genuine and on a principal-to-principal basis, the supplier is not liable for duty, confiscation, fine, or penalty. Case-Laws Central Excise Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81981