https://www.taxtmi.com/circulars?id=6212 Whether goods made by an SSI unit from raw materials supplied by another person qualify for SSI exemption depends on which party is the manufacturer. If the supplier and job worker are in a principal-to-principal relationship, the job worker will be treated as the actual manufacturer. Determination relies on facts such as financial assistance by the supplier, supplier control over management, and whether the job worker is an independent entity rather than a dummy or agent. en-us Wed, 14 Sep 1994 00:00:00 +0530 Tue, 30 Jun 2009 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6212 Whether goods made by an SSI unit from raw materials supplied by another person qualify for SSI exemption depends on which party is the manufacturer. If the supplier and job worker are in a principal-to-principal relationship, the job worker will be treated as the actual manufacturer. Determination relies on facts such as financial assistance by the supplier, supplier control over management, and whether the job worker is an independent entity rather than a dummy or agent. Circulars Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6212