https://www.taxtmi.com/caselaws?id=41645 A bottler using its own factory, labour and materials, while purchasing the soft-drink composition from the trade mark owner, was treated as manufacturing on its own account because the owner exercised only quality-control and territorial restrictions to protect the mark. Those restrictions did not create an agency relationship or make the trade mark owner the manufacturer under section 2(f)(iv) of the Central Excises and Salt Act, 1944. On that footing, the bottler was the actual manufacturer for purposes of the exemption notification issued under rule 8(1) of the Central Excise Rules, 1944, and the excise exemption applied. en-us Mon, 22 Oct 1984 00:00:00 +0530 Sat, 05 Jun 2010 11:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41645 A bottler using its own factory, labour and materials, while purchasing the soft-drink composition from the trade mark owner, was treated as manufacturing on its own account because the owner exercised only quality-control and territorial restrictions to protect the mark. Those restrictions did not create an agency relationship or make the trade mark owner the manufacturer under section 2(f)(iv) of the Central Excises and Salt Act, 1944. On that footing, the bottler was the actual manufacturer for purposes of the exemption notification issued under rule 8(1) of the Central Excise Rules, 1944, and the excise exemption applied. Case-Laws Central Excise Mon, 22 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41645