https://www.taxtmi.com/caselaws?id=290091 Goods manufactured from raw materials supplied by the assessee, processed by a job-worker on the assessee's instructions, and cleared from the assessee's premises were treated as the assessee's own manufacture where the agreement and records were found unreliable and no material showed the job-worker to be an independent manufacturer. On those facts, the job-worker was not regarded as the real manufacturer, so central excise duty liability remained with the assessee and the duty demand and allied consequences were upheld. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290091 Goods manufactured from raw materials supplied by the assessee, processed by a job-worker on the assessee's instructions, and cleared from the assessee's premises were treated as the assessee's own manufacture where the agreement and records were found unreliable and no material showed the job-worker to be an independent manufacturer. On those facts, the job-worker was not regarded as the real manufacturer, so central excise duty liability remained with the assessee and the duty demand and allied consequences were upheld. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290091