https://www.taxtmi.com/caselaws?id=330620 Substance over form was applied to treat the respondent and its job worker as one arrangement for central excise purposes, because invoices and delivery challans stood in the respondent's name and the record showed common interest in manufacture and clearance. On those facts, the respondent was not regarded as a mere trader and was liable to be treated as a manufacturer for duty purposes. The text also states that Notification No. 8/2003-C.E. dated 01.03.2003 was available on the facts, the registration-related objection was rejected, and the matter was remanded for fresh computation of duty after allowing the exemption and hearing the respondent. en-us Fri, 15 Jul 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330620 Substance over form was applied to treat the respondent and its job worker as one arrangement for central excise purposes, because invoices and delivery challans stood in the respondent's name and the record showed common interest in manufacture and clearance. On those facts, the respondent was not regarded as a mere trader and was liable to be treated as a manufacturer for duty purposes. The text also states that Notification No. 8/2003-C.E. dated 01.03.2003 was available on the facts, the registration-related objection was rejected, and the matter was remanded for fresh computation of duty after allowing the exemption and hearing the respondent. Case-Laws Central Excise Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330620