https://www.taxtmi.com/caselaws?id=338666 In job-work manufacture, the job worker is treated as the manufacturer of the finished goods, and central excise duty attaches on clearance from the job worker's premises. Supply of raw materials and moulds by the appellant did not, by itself, make the appellant the manufacturer of the finished products. The absence of a declaration under Notification No. 214/86-C.E. did not alter the duty position on these facts, so the demand against the appellant could not be sustained and was set aside. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 09 Feb 2017 09:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338666 In job-work manufacture, the job worker is treated as the manufacturer of the finished goods, and central excise duty attaches on clearance from the job worker's premises. Supply of raw materials and moulds by the appellant did not, by itself, make the appellant the manufacturer of the finished products. The absence of a declaration under Notification No. 214/86-C.E. did not alter the duty position on these facts, so the demand against the appellant could not be sustained and was set aside. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338666