https://www.taxtmi.com/caselaws?id=115207 Where a manufacturer leased the premises, supplied the raw materials and machinery, paid wages, and controlled production, the manufacturing activity was treated as carried on through hired labour units, so the leased units were not the true manufacturers. The exemption under Notification No. 115/75-C.E. was available because the factory fell within the coir industry entry, the manufacturer was registered with the Coir Board, and the goods were not shown to fall within any excluded category; the benefit could not be denied merely because the finished goods were not themselves coir products. The demand and penalties were therefore unsustainable on merits, and the appeals succeeded. en-us Mon, 21 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 16:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115207 Where a manufacturer leased the premises, supplied the raw materials and machinery, paid wages, and controlled production, the manufacturing activity was treated as carried on through hired labour units, so the leased units were not the true manufacturers. The exemption under Notification No. 115/75-C.E. was available because the factory fell within the coir industry entry, the manufacturer was registered with the Coir Board, and the goods were not shown to fall within any excluded category; the benefit could not be denied merely because the finished goods were not themselves coir products. The demand and penalties were therefore unsustainable on merits, and the appeals succeeded. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115207