https://www.taxtmi.com/forum/issue?id=111091 Pre-casting concrete slabs performed by a third party constitutes manufacture under central excise law, making the third party the manufacturer liable for excise duty subject to small-scale exemptions; supplying raw materials does not by itself make the supplier the manufacturer, and payment of service tax by the processor does not remove excise liability where manufacture occurs. en-us Thu, 03 Nov 2016 14:55:35 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111091 Pre-casting concrete slabs performed by a third party constitutes manufacture under central excise law, making the third party the manufacturer liable for excise duty subject to small-scale exemptions; supplying raw materials does not by itself make the supplier the manufacturer, and payment of service tax by the processor does not remove excise liability where manufacture occurs. Discussion-Forum Central Excise Thu, 03 Nov 2016 14:55:35 +0530 https://www.taxtmi.com/forum/issue?id=111091