https://www.taxtmi.com/caselaws?id=92904 The Tribunal ruled in favor of the appellants, determining that they were not the manufacturers of the excisable goods in question. The decision emphasized the significance of transactions based on a principle-to-principle basis and clarified that supplying raw materials for manufacturing does not automatically confer manufacturer status. Consequently, the Tribunal absolved the appellants of duty liability, set aside the penalty imposed on them for failure to comply with Central Excise procedures, and held M/s. India Cements responsible as the manufacturer. en-us Tue, 05 Jan 1999 00:00:00 +0530 Sat, 05 Nov 2011 18:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92904 The Tribunal ruled in favor of the appellants, determining that they were not the manufacturers of the excisable goods in question. The decision emphasized the significance of transactions based on a principle-to-principle basis and clarified that supplying raw materials for manufacturing does not automatically confer manufacturer status. Consequently, the Tribunal absolved the appellants of duty liability, set aside the penalty imposed on them for failure to comply with Central Excise procedures, and held M/s. India Cements responsible as the manufacturer. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92904