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    <title>Manufacturer Liable for Duty on Goods Made by Contractors, Not Appellant per Central Excise Provisions.</title>
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    <description>The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors, therefore, as per the Central Excise provision, the appellant cannot be the manufacturer of the said goods. - AT</description>
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      <description>The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors, therefore, as per the Central Excise provision, the appellant cannot be the manufacturer of the said goods. - AT</description>
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