https://www.taxtmi.com/caselaws?id=40681 A person who undertakes re-rolling of duty-free rails into M.S. rounds by a process amounting to manufacture falls within the inclusive statutory definition of manufacturer and is liable to excise duty on the finished goods. The contractual arrangement allocating responsibility between the parties does not displace the statutory incidence of liability where the person is engaged in production on his own account. On that reasoning, the demand for excise duty was sustained and the challenge failed. en-us Thu, 05 Nov 1970 00:00:00 +0530 Thu, 13 May 2010 12:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40681 A person who undertakes re-rolling of duty-free rails into M.S. rounds by a process amounting to manufacture falls within the inclusive statutory definition of manufacturer and is liable to excise duty on the finished goods. The contractual arrangement allocating responsibility between the parties does not displace the statutory incidence of liability where the person is engaged in production on his own account. On that reasoning, the demand for excise duty was sustained and the challenge failed. Case-Laws Central Excise Thu, 05 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40681