https://www.taxtmi.com/caselaws?id=42315 For excise purposes, the person who actually manufactures the goods is treated as the manufacturer, even if production is carried on under leave-and-licence arrangements and AR 6 forms are signed only as agent of alleged owners. The special procedure under Rules 96I, 96J and 96K of the Central Excise Rules, 1944 was available only to a manufacturer who had applied for and obtained the required licence and lawfully cleared the goods; because the petitioner had not done so, exemption from Rule 9 was unavailable. On that basis, the Collector was entitled to invoke Rule 96MMMM and apply the notification to determine duty liability at the enhanced rate, and the duty demand was upheld. en-us Tue, 05 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 13:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42315 For excise purposes, the person who actually manufactures the goods is treated as the manufacturer, even if production is carried on under leave-and-licence arrangements and AR 6 forms are signed only as agent of alleged owners. The special procedure under Rules 96I, 96J and 96K of the Central Excise Rules, 1944 was available only to a manufacturer who had applied for and obtained the required licence and lawfully cleared the goods; because the petitioner had not done so, exemption from Rule 9 was unavailable. On that basis, the Collector was entitled to invoke Rule 96MMMM and apply the notification to determine duty liability at the enhanced rate, and the duty demand was upheld. Case-Laws Central Excise Tue, 05 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42315