https://www.taxtmi.com/caselaws?id=166815 Supplying raw materials, drawings and specifications to another unit did not, by itself, make the appellants the manufacturer of electrical stampings and laminations under Section 2(f) of the Central Excises and Salt Act, 1944. Where the second unit was an independent concern and there was no finding that it was a dummy or sham unit, production carried out exclusively for the appellants on fabrication charges did not shift manufacturer status to them. The goods were therefore treated as not manufactured by the appellants for excise purposes, and the issue was decided in favour of the assessee. en-us Tue, 13 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 17:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166815 Supplying raw materials, drawings and specifications to another unit did not, by itself, make the appellants the manufacturer of electrical stampings and laminations under Section 2(f) of the Central Excises and Salt Act, 1944. Where the second unit was an independent concern and there was no finding that it was a dummy or sham unit, production carried out exclusively for the appellants on fabrication charges did not shift manufacturer status to them. The goods were therefore treated as not manufactured by the appellants for excise purposes, and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 13 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166815