https://www.taxtmi.com/caselaws?id=84583 The Tribunal upheld the decision in favor of the respondent, determining that the Gujarat Electricity Board was not the manufacturer of prestressed concrete poles under a job work contract. Control over the manufacturing process and supply of raw materials by the Board did not automatically confer manufacturer status. The Tribunal emphasized that the actual manufacturer could not be considered a dummy of the supplier based on the contract terms. Citing the Kerala State Electricity Board case precedent, the Tribunal rejected the Revenue's appeal and affirmed the decision in favor of the respondent. en-us Tue, 31 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84583 The Tribunal upheld the decision in favor of the respondent, determining that the Gujarat Electricity Board was not the manufacturer of prestressed concrete poles under a job work contract. Control over the manufacturing process and supply of raw materials by the Board did not automatically confer manufacturer status. The Tribunal emphasized that the actual manufacturer could not be considered a dummy of the supplier based on the contract terms. Citing the Kerala State Electricity Board case precedent, the Tribunal rejected the Revenue's appeal and affirmed the decision in favor of the respondent. Case-Laws Central Excise Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84583