https://www.taxtmi.com/caselaws?id=175714 The Supreme Court upheld the dismissal of the appeals, ruling that the appellants were not considered independent manufacturers entitled to the excise duty exemption notification benefit due to their relationship with M/s. Enfield India Ltd. The Court emphasized the control exerted by Enfield over various aspects of the manufacturing process, leading to the conclusion that the appellants were not operating as independent contractors. No costs were awarded in the case. en-us Thu, 26 Sep 1996 00:00:00 +0530 Thu, 03 Dec 2015 15:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175714 The Supreme Court upheld the dismissal of the appeals, ruling that the appellants were not considered independent manufacturers entitled to the excise duty exemption notification benefit due to their relationship with M/s. Enfield India Ltd. The Court emphasized the control exerted by Enfield over various aspects of the manufacturing process, leading to the conclusion that the appellants were not operating as independent contractors. No costs were awarded in the case. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175714