https://www.taxtmi.com/caselaws?id=346935 Broken glass/cullets were sent to a job worker for extraction of silver sludge, and the job worker carried out the extraction while retaining the sludge and returning the glass. On these undisputed facts, the appellant did not itself undertake the manufacture of silver sludge. As excise duty can be fastened only where the assessee is the manufacturer, duty was not leviable on the appellant in respect of the silver sludge. en-us Mon, 16 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346935 Broken glass/cullets were sent to a job worker for extraction of silver sludge, and the job worker carried out the extraction while retaining the sludge and returning the glass. On these undisputed facts, the appellant did not itself undertake the manufacture of silver sludge. As excise duty can be fastened only where the assessee is the manufacturer, duty was not leviable on the appellant in respect of the silver sludge. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346935