https://www.taxtmi.com/caselaws?id=120395 The Tribunal ruled in favor of the respondents in a case where the issue was whether fixing a label/logo on manufactured goods would classify the party as a manufacturer. The Tribunal held that fixing the logo did not make the respondents the manufacturer as the goods were manufactured by another entity on a job work basis. Additionally, the Tribunal found the seizure and confiscation of goods from the respondents' premises unjustified since they were not liable for duty as non-manufacturers. Therefore, the Tribunal rejected the revenue's appeal and upheld that the respondents were not the manufacturers of the goods. en-us Mon, 19 Sep 2005 00:00:00 +0530 Thu, 19 Jul 2012 10:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120395 The Tribunal ruled in favor of the respondents in a case where the issue was whether fixing a label/logo on manufactured goods would classify the party as a manufacturer. The Tribunal held that fixing the logo did not make the respondents the manufacturer as the goods were manufactured by another entity on a job work basis. Additionally, the Tribunal found the seizure and confiscation of goods from the respondents' premises unjustified since they were not liable for duty as non-manufacturers. Therefore, the Tribunal rejected the revenue's appeal and upheld that the respondents were not the manufacturers of the goods. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120395