https://www.taxtmi.com/caselaws?id=167492 Telstar was found to be a genuine and separate manufacturing unit, not a dummy or camouflage for Meteor. The mere fact that some partners of Telstar were also directors of Meteor did not establish that the firm was a facade, because the two entities remained distinct legal persons. Use of Meteor's brand name was not conclusive, and sales of pistons, supply of machinery, or supply of raw material were insufficient to show manufacture by or on behalf of Meteor absent evidence of financial control, supervision, or profit flow-back. The transactions were treated as principal-to-principal. en-us Tue, 03 Apr 1984 00:00:00 +0530 Mon, 22 Dec 2014 13:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167492 Telstar was found to be a genuine and separate manufacturing unit, not a dummy or camouflage for Meteor. The mere fact that some partners of Telstar were also directors of Meteor did not establish that the firm was a facade, because the two entities remained distinct legal persons. Use of Meteor's brand name was not conclusive, and sales of pistons, supply of machinery, or supply of raw material were insufficient to show manufacture by or on behalf of Meteor absent evidence of financial control, supervision, or profit flow-back. The transactions were treated as principal-to-principal. Case-Laws Central Excise Tue, 03 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167492