https://www.taxtmi.com/caselaws?id=170735 Aluminium and lead electrodes fabricated by job workers from materials and designs supplied by the assessee were treated as manufactured by the job workers, not by the assessee, because the workers used their own machinery, appliances and labour and were contractually responsible for wages, accident compensation and labour compliance. Those terms showed that they were not mere hired labourers acting on the assessee's behalf. On that basis, and consistent with earlier examination of identical contracts, the duty liability could not be fastened on the assessee by treating it as the manufacturer. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 03 Jun 2015 18:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170735 Aluminium and lead electrodes fabricated by job workers from materials and designs supplied by the assessee were treated as manufactured by the job workers, not by the assessee, because the workers used their own machinery, appliances and labour and were contractually responsible for wages, accident compensation and labour compliance. Those terms showed that they were not mere hired labourers acting on the assessee's behalf. On that basis, and consistent with earlier examination of identical contracts, the duty liability could not be fastened on the assessee by treating it as the manufacturer. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170735