https://www.taxtmi.com/caselaws?id=42385 The court held that the petitioners, a limited company manufacturing cigarettes from raw material supplied by customers, are liable to pay excise duty on the assessable value of the cigarettes as the process of transforming raw material into cigarettes constitutes "manufacture" under the Central Excises and Salt Act, 1944. Additionally, the court clarified that excise duty is attracted upon manufacture of goods, and the obligation to pay excise duty lies with the manufacturer. Consequently, the petitioners were directed to comply with the court orders for the assessment and recovery of excise duty based on the actual assessable value of the cigarettes, leading to the dismissal of the writ petition. en-us Fri, 27 May 1988 00:00:00 +0530 Thu, 10 Jun 2010 18:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42385 The court held that the petitioners, a limited company manufacturing cigarettes from raw material supplied by customers, are liable to pay excise duty on the assessable value of the cigarettes as the process of transforming raw material into cigarettes constitutes "manufacture" under the Central Excises and Salt Act, 1944. Additionally, the court clarified that excise duty is attracted upon manufacture of goods, and the obligation to pay excise duty lies with the manufacturer. Consequently, the petitioners were directed to comply with the court orders for the assessment and recovery of excise duty based on the actual assessable value of the cigarettes, leading to the dismissal of the writ petition. Case-Laws Central Excise Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42385