https://www.taxtmi.com/caselaws?id=203641 In a contract manufacturing arrangement for PSC poles, the party actually undertaking manufacture under the contract was treated as the manufacturer for excise purposes, so duty and interest were upheld. CENVAT credit on cement and steel supplied free of cost was held admissible in principle because duty was payable on the finished goods; the objection that invoices stood in the Electricity Board's name was treated as a curable defect, subject to endorsement and verification under the CENVAT Credit Rules. The penalty was waived because the liability was disputed between the contractor and the Electricity Board and the circumstances justified a lenient approach. en-us Wed, 11 May 2011 00:00:00 +0530 Tue, 11 Jun 2013 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203641 In a contract manufacturing arrangement for PSC poles, the party actually undertaking manufacture under the contract was treated as the manufacturer for excise purposes, so duty and interest were upheld. CENVAT credit on cement and steel supplied free of cost was held admissible in principle because duty was payable on the finished goods; the objection that invoices stood in the Electricity Board's name was treated as a curable defect, subject to endorsement and verification under the CENVAT Credit Rules. The penalty was waived because the liability was disputed between the contractor and the Electricity Board and the circumstances justified a lenient approach. Case-Laws Central Excise Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203641