https://www.taxtmi.com/caselaws?id=351631 Under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, only the person who actually manufactures the goods can be treated as the manufacturer for registration and concessional import purposes. A loan licencee that does not itself manufacture and has no factory cannot claim manufacturer status merely because it is connected to the manufacturing arrangement. The Tribunal treated the Supreme Court's later view as decisive and distinguished earlier contrary decisions. On that basis, the loan licencee was held ineligible for registration as a manufacturer under the Rules, and the cancellation of registration was upheld in substance. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 29 Jun 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351631 Under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, only the person who actually manufactures the goods can be treated as the manufacturer for registration and concessional import purposes. A loan licencee that does not itself manufacture and has no factory cannot claim manufacturer status merely because it is connected to the manufacturing arrangement. The Tribunal treated the Supreme Court's later view as decisive and distinguished earlier contrary decisions. On that basis, the loan licencee was held ineligible for registration as a manufacturer under the Rules, and the cancellation of registration was upheld in substance. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351631