https://www.taxtmi.com/caselaws?id=91127 Where goods are manufactured in an independent unit's factory under a supply agreement, the brand owner is not the manufacturer for excise purposes if that unit owns and controls the plant, machinery, labour and raw materials and bears the commercial risk of defects. On the stated facts, the V Beltings were produced by the other concern on its own account and sold to the appellant at agreed prices, with rejection and return terms showing no obligation on the appellant to accept all goods. Accordingly, the brand owner could not be treated as the manufacturer, and duty could not be computed on the appellant's retail sale price. en-us Wed, 28 Jan 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91127 Where goods are manufactured in an independent unit's factory under a supply agreement, the brand owner is not the manufacturer for excise purposes if that unit owns and controls the plant, machinery, labour and raw materials and bears the commercial risk of defects. On the stated facts, the V Beltings were produced by the other concern on its own account and sold to the appellant at agreed prices, with rejection and return terms showing no obligation on the appellant to accept all goods. Accordingly, the brand owner could not be treated as the manufacturer, and duty could not be computed on the appellant's retail sale price. Case-Laws Central Excise Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91127