https://www.taxtmi.com/caselaws?id=90784 Welding and painting work performed on a genuine labour contract basis, with raw materials, utilities and supervision supplied by the principal concern, did not make the contractor the manufacturer for central excise purposes. The records showed site-based work under the principal concern's control, and there was no factual basis to treat the appellant as an independent manufacturer. The excise demand could not therefore be sustained against the labour contractor, and the order was set aside. en-us Mon, 10 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 14:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90784 Welding and painting work performed on a genuine labour contract basis, with raw materials, utilities and supervision supplied by the principal concern, did not make the contractor the manufacturer for central excise purposes. The records showed site-based work under the principal concern's control, and there was no factual basis to treat the appellant as an independent manufacturer. The excise demand could not therefore be sustained against the labour contractor, and the order was set aside. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90784