https://www.taxtmi.com/caselaws?id=1623 In a job-work arrangement, the processor remained the manufacturer for excise purposes even though the customer supplied plant, machinery, raw materials, specifications and brand name. The department failed to show that the customer was the manufacturer or that the relationship was anything other than principal-to-principal, and it did not proceed against that entity. On that basis, duty could not be assessed on the customer's later sale price, and the related demand for interest and penalty was not sustainable. en-us Wed, 04 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1623 In a job-work arrangement, the processor remained the manufacturer for excise purposes even though the customer supplied plant, machinery, raw materials, specifications and brand name. The department failed to show that the customer was the manufacturer or that the relationship was anything other than principal-to-principal, and it did not proceed against that entity. On that basis, duty could not be assessed on the customer's later sale price, and the related demand for interest and penalty was not sustainable. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1623