https://www.taxtmi.com/caselaws?id=90206 The Appellate Tribunal CEGAT, New Delhi, overturned the duty demand on goods assembled at M/s. Bajaj Tempo by M/s. S.M. Auto Engg. Pvt. Ltd., ruling that the appellants were not the manufacturers but merely provided labor for assembly. However, the duty demand on the manufacture of table and other furniture items in their factory was upheld, as they were considered the manufacturers in that scenario. The decision emphasized the distinction between labor supply and manufacturing activities based on the ownership of materials and supervision of the manufacturing process. en-us Tue, 27 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 13:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90206 The Appellate Tribunal CEGAT, New Delhi, overturned the duty demand on goods assembled at M/s. Bajaj Tempo by M/s. S.M. Auto Engg. Pvt. Ltd., ruling that the appellants were not the manufacturers but merely provided labor for assembly. However, the duty demand on the manufacture of table and other furniture items in their factory was upheld, as they were considered the manufacturers in that scenario. The decision emphasized the distinction between labor supply and manufacturing activities based on the ownership of materials and supervision of the manufacturing process. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90206