https://www.taxtmi.com/caselaws?id=240422 In a job-work arrangement for construction of tugs and barges, the entity that actually undertakes fabrication with its own labour, equipment and consumables is the manufacturer, even where another party supplies materials or is contractually assigned tax liability. Applying that principle, the job contractor was treated as the manufacturer, not the appellant. The text also states that vessel status depends on design and construction, supported by the naval architect's affidavit, contractual specifications and shipping certificate; on that basis, the tugs and barges were treated as ocean-going vessels and entitled to the relevant exemption. The impugned order was set aside and full relief followed. en-us Tue, 04 Jun 2013 00:00:00 +0530 Fri, 06 Dec 2013 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240422 In a job-work arrangement for construction of tugs and barges, the entity that actually undertakes fabrication with its own labour, equipment and consumables is the manufacturer, even where another party supplies materials or is contractually assigned tax liability. Applying that principle, the job contractor was treated as the manufacturer, not the appellant. The text also states that vessel status depends on design and construction, supported by the naval architect's affidavit, contractual specifications and shipping certificate; on that basis, the tugs and barges were treated as ocean-going vessels and entitled to the relevant exemption. The impugned order was set aside and full relief followed. Case-Laws Central Excise Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240422