https://www.taxtmi.com/caselaws?id=255838 In a dispute over manufacture through job-workers, the Tribunal held that manufacture depends on who converts inputs into a new product with a distinct name, character and use. On the facts, packaged mineral water was manufactured by the job-workers, and supplying bottles, preforms, caps and packing materials did not by itself make the appellant the manufacturer. The appellant was not treated as the manufacturer merely because the job-workers could not freely market the goods or because Notification No. 214/86-CE was not followed in the manner alleged by the department. Complete waiver of pre-deposit and stay against recovery was therefore granted. en-us Wed, 23 Jul 2014 00:00:00 +0530 Wed, 28 Jan 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255838 In a dispute over manufacture through job-workers, the Tribunal held that manufacture depends on who converts inputs into a new product with a distinct name, character and use. On the facts, packaged mineral water was manufactured by the job-workers, and supplying bottles, preforms, caps and packing materials did not by itself make the appellant the manufacturer. The appellant was not treated as the manufacturer merely because the job-workers could not freely market the goods or because Notification No. 214/86-CE was not followed in the manner alleged by the department. Complete waiver of pre-deposit and stay against recovery was therefore granted. Case-Laws Central Excise Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255838