https://www.taxtmi.com/caselaws?id=43372 Job-work confined to stitching and printing HDPE woven sacks from materials supplied by principals did not amount to manufacture by the petitioners under excise law. Because they did not own the raw material or produce the goods on their own account, they were only labour contractors and could not be treated as manufacturers for penalty, confiscation, or breach of excise rules. The show cause notice against them was therefore quashed, while issues relating to exemption and confiscation against the actual manufacturer were left open. en-us Fri, 31 Aug 1990 00:00:00 +0530 Thu, 17 Jun 2010 16:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43372 Job-work confined to stitching and printing HDPE woven sacks from materials supplied by principals did not amount to manufacture by the petitioners under excise law. Because they did not own the raw material or produce the goods on their own account, they were only labour contractors and could not be treated as manufacturers for penalty, confiscation, or breach of excise rules. The show cause notice against them was therefore quashed, while issues relating to exemption and confiscation against the actual manufacturer were left open. Case-Laws Central Excise Fri, 31 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43372