https://www.taxtmi.com/caselaws?id=821 The Tribunal ruled in favor of the appellant, setting aside the demand for Central Excise duty and penalty. It held that based on the contract terms and actual fabrication work done by M/s. Oilex Engineers (India) Pvt. Ltd., they were deemed the manufacturer of the goods in question. The decision underscored the relevance of contractual agreements and physical assembly work in determining liability for Central Excise duty, while also emphasizing the weight of prior Tribunal rulings as legal precedent in similar cases. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sun, 13 Apr 2008 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=821 The Tribunal ruled in favor of the appellant, setting aside the demand for Central Excise duty and penalty. It held that based on the contract terms and actual fabrication work done by M/s. Oilex Engineers (India) Pvt. Ltd., they were deemed the manufacturer of the goods in question. The decision underscored the relevance of contractual agreements and physical assembly work in determining liability for Central Excise duty, while also emphasizing the weight of prior Tribunal rulings as legal precedent in similar cases. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=821