https://www.taxtmi.com/caselaws?id=447422 Surrounding documentary and oral evidence established that the assessee controlled procurement, unloading, accounting, processing, assembly and testing of acoustic enclosures in its own premises, so the claim of manufacture by independent job workers failed. The connected chain of raw-material records, drawings and sketches issued by the assessee, employee statements, stock declarations to the bank, and low job-work conversion charges supported manufacture in the appellant's factory rather than direct supply by job workers. On those facts, duty liability attached to the actual manufacturer, and the demand, interest and penalty were sustained. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 26 Dec 2023 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447422 Surrounding documentary and oral evidence established that the assessee controlled procurement, unloading, accounting, processing, assembly and testing of acoustic enclosures in its own premises, so the claim of manufacture by independent job workers failed. The connected chain of raw-material records, drawings and sketches issued by the assessee, employee statements, stock declarations to the bank, and low job-work conversion charges supported manufacture in the appellant's factory rather than direct supply by job workers. On those facts, duty liability attached to the actual manufacturer, and the demand, interest and penalty were sustained. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447422