https://www.taxtmi.com/caselaws?id=43899 Exemption under Notification No. 85/72 could not be denied merely because independent units used materials supplied by the assessee. The decisive question was whether those units manufactured the oil driven pumps for and on behalf of the assessee. As the finding showed no control by the assessee over either the manufacturing process or the manufacturers, and no material establishing agency or manufacture on its behalf, mere supply of castings or other components was insufficient to attract duty. The pumps were therefore treated as not manufactured by the assessee or on its behalf, and the exemption remained available. en-us Fri, 09 Dec 1994 00:00:00 +0530 Sat, 12 Jul 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43899 Exemption under Notification No. 85/72 could not be denied merely because independent units used materials supplied by the assessee. The decisive question was whether those units manufactured the oil driven pumps for and on behalf of the assessee. As the finding showed no control by the assessee over either the manufacturing process or the manufacturers, and no material establishing agency or manufacture on its behalf, mere supply of castings or other components was insufficient to attract duty. The pumps were therefore treated as not manufactured by the assessee or on its behalf, and the exemption remained available. Case-Laws Central Excise Fri, 09 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43899