https://www.taxtmi.com/caselaws?id=102361 In a job-work arrangement, excise duty attaches to the person who manufactures the final excisable goods at the place where they come into existence, not to the supplier of the raw material. C.I. castings were sent to independent processors for further machining into fly wheels, and there was no evidence that those processors were hired labourers of the supplier. The duty demand therefore could not be fastened on the supplier of the castings, and the treatment of the job workers as liable under Rule 173Q reinforced that they were the relevant manufacturers for duty purposes. en-us Thu, 03 Jan 2002 00:00:00 +0530 Tue, 14 Feb 2012 16:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102361 In a job-work arrangement, excise duty attaches to the person who manufactures the final excisable goods at the place where they come into existence, not to the supplier of the raw material. C.I. castings were sent to independent processors for further machining into fly wheels, and there was no evidence that those processors were hired labourers of the supplier. The duty demand therefore could not be fastened on the supplier of the castings, and the treatment of the job workers as liable under Rule 173Q reinforced that they were the relevant manufacturers for duty purposes. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102361