https://www.taxtmi.com/caselaws?id=340588 A supplier of raw materials does not become the manufacturer of finished goods merely because the goods are produced by independent job workers to supplied drawings and specifications. Liability to central excise duty and penalty cannot be fastened on the supplier unless the record clearly shows that the supplier itself undertook manufacture or that the job workers were only dummy or sham workers. On the stated facts, the materials supported manufacture by independent job workers on job charges basis, and the Revenue's challenge therefore failed, with consequential relief following in law. en-us Tue, 29 Nov 2016 00:00:00 +0530 Sat, 10 Feb 2018 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340588 A supplier of raw materials does not become the manufacturer of finished goods merely because the goods are produced by independent job workers to supplied drawings and specifications. Liability to central excise duty and penalty cannot be fastened on the supplier unless the record clearly shows that the supplier itself undertook manufacture or that the job workers were only dummy or sham workers. On the stated facts, the materials supported manufacture by independent job workers on job charges basis, and the Revenue's challenge therefore failed, with consequential relief following in law. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340588