https://www.taxtmi.com/caselaws?id=41452 In a job-work arrangement, the mere supply of raw materials by the customer does not, by itself, make the customer the manufacturer for exemption or duty purposes. Where the petitioners carried on independent manufacturing in their own factory, employed their own staff, and also worked for other customers, they remained the actual manufacturers despite receiving materials from another company. The assumption that they were merely job workers and therefore required to take out an L-4 licence was based on an unwarranted factual premise. The denial of exemption, insistence on licence and duty, and the departmental action were held unjustified. en-us Wed, 30 Nov 1983 00:00:00 +0530 Thu, 03 Jun 2010 13:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41452 In a job-work arrangement, the mere supply of raw materials by the customer does not, by itself, make the customer the manufacturer for exemption or duty purposes. Where the petitioners carried on independent manufacturing in their own factory, employed their own staff, and also worked for other customers, they remained the actual manufacturers despite receiving materials from another company. The assumption that they were merely job workers and therefore required to take out an L-4 licence was based on an unwarranted factual premise. The denial of exemption, insistence on licence and duty, and the departmental action were held unjustified. Case-Laws Central Excise Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41452