https://www.taxtmi.com/caselaws?id=41002 Purchasers who market typewriter ribbons manufactured by another concern under their own brand name are not manufacturers under Section 2(f) where manufacture is complete at the producer's factory and they neither supply materials or labour nor exercise technical control over production. Embossing a brand name on containers and price tags does not itself create manufacturer status. Treating such a purchaser as comparable to a loan licensee is unsupported where the actual producer accounts for the goods as its excisable clearances and complies separately with tax obligations. The excise-duty confirmation against the purchaser was unsustainable. en-us Wed, 22 Jul 1981 00:00:00 +0530 Wed, 19 May 2010 16:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41002 Purchasers who market typewriter ribbons manufactured by another concern under their own brand name are not manufacturers under Section 2(f) where manufacture is complete at the producer's factory and they neither supply materials or labour nor exercise technical control over production. Embossing a brand name on containers and price tags does not itself create manufacturer status. Treating such a purchaser as comparable to a loan licensee is unsupported where the actual producer accounts for the goods as its excisable clearances and complies separately with tax obligations. The excise-duty confirmation against the purchaser was unsustainable. Case-Laws Central Excise Wed, 22 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41002