https://www.taxtmi.com/caselaws?id=43636 The court held that the petitioner could not be considered the manufacturer under Section 2(f) of the Central Excise Act. The writ petition was allowed, and the impugned order of the first respondent was quashed, with no costs ordered. en-us Mon, 14 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43636 The court held that the petitioner could not be considered the manufacturer under Section 2(f) of the Central Excise Act. The writ petition was allowed, and the impugned order of the first respondent was quashed, with no costs ordered. Case-Laws Central Excise Mon, 14 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43636