https://www.taxtmi.com/caselaws?id=88081 A job worker manufacturing goods independently in its own factory on contract basis is the manufacturer for small-scale exemption purposes, unless the raw material supplier exercised control over the entire manufacturing activity or the alleged manufacturer was merely a hired hand. On the facts stated, no such control was shown. The supplier of raw materials therefore could not be treated as the manufacturer, and its clearances could not be clubbed with the job worker's clearances for denying exemption under the notifications. Only the job worker's own clearances were relevant for determining eligibility. en-us Mon, 15 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88081 A job worker manufacturing goods independently in its own factory on contract basis is the manufacturer for small-scale exemption purposes, unless the raw material supplier exercised control over the entire manufacturing activity or the alleged manufacturer was merely a hired hand. On the facts stated, no such control was shown. The supplier of raw materials therefore could not be treated as the manufacturer, and its clearances could not be clubbed with the job worker's clearances for denying exemption under the notifications. Only the job worker's own clearances were relevant for determining eligibility. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88081