https://www.taxtmi.com/caselaws?id=116602 Manufacturer status under central excise depends on whether a person is the real producer of the goods. An architect who only designed, coordinated and supervised the making of office furniture did not become the manufacturer where the company supplied materials and labour, made payment, and owned the furniture. The relationship was not one of principal and job worker. Consequently, central excise duty could not be demanded from the architect, and confiscation and connected proceedings against that person could not be sustained. en-us Tue, 20 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 10:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116602 Manufacturer status under central excise depends on whether a person is the real producer of the goods. An architect who only designed, coordinated and supervised the making of office furniture did not become the manufacturer where the company supplied materials and labour, made payment, and owned the furniture. The relationship was not one of principal and job worker. Consequently, central excise duty could not be demanded from the architect, and confiscation and connected proceedings against that person could not be sustained. Case-Laws Central Excise Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116602