https://www.taxtmi.com/caselaws?id=40755 For excise licensing, a buyer is a "manufacturer" only if it produces goods itself or gets them made under its direction and control. A mere purchaser who places orders with an independent factory, even for goods made to its specifications and sold under its brand name, is not engaged in manufacture on its own account. The use of a trade mark or common directorship, without evidence of supervisory control or manufacturing responsibility, is insufficient to treat the buyer as a manufacturer. On that basis, the licence demand under Rule 174 was unsustainable. en-us Fri, 14 Dec 1979 00:00:00 +0530 Mon, 20 Nov 2017 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40755 For excise licensing, a buyer is a "manufacturer" only if it produces goods itself or gets them made under its direction and control. A mere purchaser who places orders with an independent factory, even for goods made to its specifications and sold under its brand name, is not engaged in manufacture on its own account. The use of a trade mark or common directorship, without evidence of supervisory control or manufacturing responsibility, is insufficient to treat the buyer as a manufacturer. On that basis, the licence demand under Rule 174 was unsustainable. Case-Laws Central Excise Fri, 14 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40755