https://www.taxtmi.com/caselaws?id=100368 Fabrication of G.I. ducts carried out by an independent sub-contractor on a principal-to-principal basis, using its own machinery, was treated as manufacture by the sub-contractor for central excise purposes. The contract documents and the prior Tribunal finding on the same project showed that the work was not done as hired labour for the principal contractor. Applying that earlier reasoning to the same factual matrix, the principal contractor was not the manufacturer and could not be proceeded against as such; the excise proceedings against it were therefore unsustainable. en-us Wed, 08 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100368 Fabrication of G.I. ducts carried out by an independent sub-contractor on a principal-to-principal basis, using its own machinery, was treated as manufacture by the sub-contractor for central excise purposes. The contract documents and the prior Tribunal finding on the same project showed that the work was not done as hired labour for the principal contractor. Applying that earlier reasoning to the same factual matrix, the principal contractor was not the manufacturer and could not be proceeded against as such; the excise proceedings against it were therefore unsustainable. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100368