https://www.taxtmi.com/caselaws?id=127865 A raw material supplier is not treated as the manufacturer of cotton yarn merely because of financing, supervision, or supply arrangements; manufacturer status remained with the mill because it continued to be registered and the evidence showed manufacture and clearance from its premises. Notification No. 214/86-C.E. was confined to accounted job-work clearances and did not shift duty liability for clandestinely removed goods to the supplier; duty remained with the manufacturer. Computer printouts, supported by diaries, transport documents, dealer records, and related material, were sufficient to sustain the quantified demand. The individual penalties were upheld in principle but reduced in amount. en-us Thu, 16 Apr 2009 00:00:00 +0530 Mon, 09 Apr 2018 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127865 A raw material supplier is not treated as the manufacturer of cotton yarn merely because of financing, supervision, or supply arrangements; manufacturer status remained with the mill because it continued to be registered and the evidence showed manufacture and clearance from its premises. Notification No. 214/86-C.E. was confined to accounted job-work clearances and did not shift duty liability for clandestinely removed goods to the supplier; duty remained with the manufacturer. Computer printouts, supported by diaries, transport documents, dealer records, and related material, were sufficient to sustain the quantified demand. The individual penalties were upheld in principle but reduced in amount. Case-Laws Central Excise Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127865