https://www.taxtmi.com/caselaws?id=84266 Independent job-work manufacturing does not make the raw-material supplier the manufacturer merely because it supplies inputs or uses its brand name. Manufacturer status requires a special relationship or actual financial control, supervision, or other material control over the job worker; the respondent therefore was not treated as the manufacturer. Manufacture requires emergence of a new and distinct commodity with a separate name, character, and use. Where the article's identity does not change, the process is not manufacture and cannot justify denying the notification. Notification No. 119/75 consequently remained applicable, and the revenue's objection failed. en-us Fri, 31 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 17:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84266 Independent job-work manufacturing does not make the raw-material supplier the manufacturer merely because it supplies inputs or uses its brand name. Manufacturer status requires a special relationship or actual financial control, supervision, or other material control over the job worker; the respondent therefore was not treated as the manufacturer. Manufacture requires emergence of a new and distinct commodity with a separate name, character, and use. Where the article's identity does not change, the process is not manufacture and cannot justify denying the notification. Notification No. 119/75 consequently remained applicable, and the revenue's objection failed. Case-Laws Central Excise Fri, 31 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84266