https://www.taxtmi.com/caselaws?id=107807 Duty demand could not be sustained against a trader where the accepted facts showed it dealt in processed man-made fabrics and either got grey fabrics processed through independent job workers or purchased processed fabrics from wholesale traders. On the Revenue's own case, the goods were manufactured on behalf of the trader by job workers, and mere non-compliance with the job-work procedure did not make the trader the manufacturer. The demand therefore failed because manufacturer status, and the resulting duty liability, did not attach to the respondent. en-us Fri, 29 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 17:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107807 Duty demand could not be sustained against a trader where the accepted facts showed it dealt in processed man-made fabrics and either got grey fabrics processed through independent job workers or purchased processed fabrics from wholesale traders. On the Revenue's own case, the goods were manufactured on behalf of the trader by job workers, and mere non-compliance with the job-work procedure did not make the trader the manufacturer. The demand therefore failed because manufacturer status, and the resulting duty liability, did not attach to the respondent. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107807