https://www.taxtmi.com/caselaws?id=109688 A loan licensee supplying raw materials and exercising quality control was not treated as the manufacturer for central excise purposes because the goods were not shown to be made under its direct supervision or control on a shift basis in the other factory; the SSI exemption under Notification No. 175/86-C.E. was therefore unavailable on that footing. The demand for September 1986 was separately held time barred under Section 11A because the limitation objection was raised and not effectively displaced. The excise liability was thus sustained on the manufacturer issue, but the September 1986 demand was excluded on limitation. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109688 A loan licensee supplying raw materials and exercising quality control was not treated as the manufacturer for central excise purposes because the goods were not shown to be made under its direct supervision or control on a shift basis in the other factory; the SSI exemption under Notification No. 175/86-C.E. was therefore unavailable on that footing. The demand for September 1986 was separately held time barred under Section 11A because the limitation objection was raised and not effectively displaced. The excise liability was thus sustained on the manufacturer issue, but the September 1986 demand was excluded on limitation. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109688