https://www.taxtmi.com/caselaws?id=84266 A raw material supplier is not treated as the manufacturer of goods produced by an independent job worker under excise law unless special relationship, financial control, supervision, or other material indicia of control over the manufacturing process is shown. Mere supply of raw material or use of the supplier's brand name is insufficient. The note also states that manufacture requires emergence of a new and different commodity with a distinct name, character, and use; where identity remains unchanged, manufacture is not established. On that basis, the exemption notification was held 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 A raw material supplier is not treated as the manufacturer of goods produced by an independent job worker under excise law unless special relationship, financial control, supervision, or other material indicia of control over the manufacturing process is shown. Mere supply of raw material or use of the supplier's brand name is insufficient. The note also states that manufacture requires emergence of a new and different commodity with a distinct name, character, and use; where identity remains unchanged, manufacture is not established. On that basis, the exemption notification was held 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