https://www.taxtmi.com/caselaws?id=167420 Corrugated boxes manufactured in the appellant's factory were held to be the appellant's own clearances because the alleged job-work arrangement was not accepted as genuine; mere supply of raw material by another concern did not shift manufacturer status, so the full clearances had to be counted for exemption under Notification No. 89/79. Where proper excise accounts and clearance formalities were not maintained, Rule 9A(5) was applied and duty was chargeable at the rate prevailing on the date of payment. The dubious manufacturing arrangement also supported penalty and confiscation of the machinery, though the redemption fine was reduced on the facts. en-us Wed, 10 Apr 1985 00:00:00 +0530 Fri, 19 Dec 2014 12:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167420 Corrugated boxes manufactured in the appellant's factory were held to be the appellant's own clearances because the alleged job-work arrangement was not accepted as genuine; mere supply of raw material by another concern did not shift manufacturer status, so the full clearances had to be counted for exemption under Notification No. 89/79. Where proper excise accounts and clearance formalities were not maintained, Rule 9A(5) was applied and duty was chargeable at the rate prevailing on the date of payment. The dubious manufacturing arrangement also supported penalty and confiscation of the machinery, though the redemption fine was reduced on the facts. Case-Laws Central Excise Wed, 10 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167420