https://www.taxtmi.com/caselaws?id=100223 For excise purposes, manufacture is attributed to the entity that brings about a new commercially distinct commodity with a different name, character and use. The text states that the assembly of textile machines occurred at Flamingo Machines Pvt. Ltd., and that common ownership, shared facilities or collaboration between related entities did not by themselves establish that the four appellant firms were the true manufacturers; such factors may go to valuation, not manufacturer identity. It further notes that a mere supplier of raw material or principal in a job-work arrangement is not the manufacturer under Section 2(f). On that basis, the duty demand against the appellant firms and the related penalties under Rule 173Q were stated to be unsustainable. en-us Thu, 02 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100223 For excise purposes, manufacture is attributed to the entity that brings about a new commercially distinct commodity with a different name, character and use. The text states that the assembly of textile machines occurred at Flamingo Machines Pvt. Ltd., and that common ownership, shared facilities or collaboration between related entities did not by themselves establish that the four appellant firms were the true manufacturers; such factors may go to valuation, not manufacturer identity. It further notes that a mere supplier of raw material or principal in a job-work arrangement is not the manufacturer under Section 2(f). On that basis, the duty demand against the appellant firms and the related penalties under Rule 173Q were stated to be unsustainable. Case-Laws Central Excise Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100223