Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986

Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986 https://www.taxtmi.com/circulars?id=6474 Whether the supplier of raw materials or the job worker is the actual manufacturer for exemption under Notification No.175/86 depends on the legal relationship and factual matrix: if the relationship is principal-to-principal the job worker is the actual manufacturer; if the job worker is established as a dummy unit or mere hired labour under the terms of agreement, the raw material supplier will be treated as the manufacturer. en-us Mon, 23 Jul 1990 00:00:00 +0530 Fri, 03 Jul 2009 17:37:00 +0530 TaxTMI RSS Generator Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986 https://www.taxtmi.com/circulars?id=6474 Whether the supplier of raw materials or the job worker is the actual manufacturer for exemption under Notification No.175/86 depends on the legal relationship and factual matrix: if the relationship is principal-to-principal the job worker is the actual manufacturer; if the job worker is established as a dummy unit or mere hired labour under the terms of agreement, the raw material supplier will be treated as the manufacturer. Circulars Central Excise Mon, 23 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6474