https://www.taxtmi.com/caselaws?id=85707 Hired labour status requires a master-servant relationship with real control and supervision by the hirer; a processor operating its own factory, machinery and independent job-work arrangement is not treated as hired labour merely because raw material is supplied and no written contract exists. Fabrication of trusses, purlins and similar structural items from supplied sheets, plates, pipes, joints and girders was also treated as not amounting to manufacture for excise purposes, so the duty demand and penalties could not stand. The appeal was allowed with consequential relief. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85707 Hired labour status requires a master-servant relationship with real control and supervision by the hirer; a processor operating its own factory, machinery and independent job-work arrangement is not treated as hired labour merely because raw material is supplied and no written contract exists. Fabrication of trusses, purlins and similar structural items from supplied sheets, plates, pipes, joints and girders was also treated as not amounting to manufacture for excise purposes, so the duty demand and penalties could not stand. The appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85707