https://www.taxtmi.com/caselaws?id=95020 Excise duty liability under the job-work arrangement remained with the manufacturer or producer of the excisable goods, not with a supplier of grey fabrics who merely sent material for processing. A declaration under Notification 305/77 regulated the movement of goods to a job worker, but it did not by itself confer manufacturer status on the supplier or shift the duty burden to him. On that reasoning, the demand against the supplier could not be sustained. en-us Fri, 27 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95020 Excise duty liability under the job-work arrangement remained with the manufacturer or producer of the excisable goods, not with a supplier of grey fabrics who merely sent material for processing. A declaration under Notification 305/77 regulated the movement of goods to a job worker, but it did not by itself confer manufacturer status on the supplier or shift the duty burden to him. On that reasoning, the demand against the supplier could not be sustained. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95020