https://www.taxtmi.com/caselaws?id=117182 Excise liability for fabricated structural parts was held not to attach to the principal where the contract placed fabrication, equipment, consumables, payment terms, and rejection risk on the sub-contractors. The appellant's role was limited to supplying designs, drawings, specifications, and quality control, which did not make it the manufacturer. On that footing, duty demand and penalties against the appellant could not be sustained, and the Tribunal found no need to examine limitation. The ruling confirms that, for excise purposes, the party undertaking fabrication and bearing the operational risks is treated as the manufacturer. en-us Tue, 27 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117182 Excise liability for fabricated structural parts was held not to attach to the principal where the contract placed fabrication, equipment, consumables, payment terms, and rejection risk on the sub-contractors. The appellant's role was limited to supplying designs, drawings, specifications, and quality control, which did not make it the manufacturer. On that footing, duty demand and penalties against the appellant could not be sustained, and the Tribunal found no need to examine limitation. The ruling confirms that, for excise purposes, the party undertaking fabrication and bearing the operational risks is treated as the manufacturer. Case-Laws Central Excise Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117182