https://www.taxtmi.com/caselaws?id=254604 Fabrication of steel racks and trolleys by an independent job worker on job work basis was held to make the job worker the manufacturer, not the supplier of raw materials. The record showed the worker operated as a separate concern, undertook similar work for others, and bore responsibility for its own labour compliance; there was no proof that it was a dummy unit, agent, or hired labour under the appellant's control. Mere supply of raw materials, drawings, and designs did not by itself fasten central excise duty liability on the appellant. The duty demand and penalty therefore could not be sustained. en-us Wed, 18 Jun 2014 00:00:00 +0530 Fri, 26 Dec 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254604 Fabrication of steel racks and trolleys by an independent job worker on job work basis was held to make the job worker the manufacturer, not the supplier of raw materials. The record showed the worker operated as a separate concern, undertook similar work for others, and bore responsibility for its own labour compliance; there was no proof that it was a dummy unit, agent, or hired labour under the appellant's control. Mere supply of raw materials, drawings, and designs did not by itself fasten central excise duty liability on the appellant. The duty demand and penalty therefore could not be sustained. Case-Laws Central Excise Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254604