https://www.taxtmi.com/caselaws?id=44275 Agaarbatti, amlapodi and dhup made by household ladies on job work were held to be manufactured by those outside cottage manufacturers, not by the assessee. The Court noted that the assessee supplied raw materials, the goods were made without power, there was no supervision by the assessee, payment was on a piece-rate basis, and the finished goods were sold from the manufacturers' premises without entering the assessee's factory. Since excise liability turns on the actual manufacturer, the value of those goods could not be clubbed with factory clearances for denying the exemption. en-us Thu, 09 May 1996 00:00:00 +0530 Wed, 15 Oct 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44275 Agaarbatti, amlapodi and dhup made by household ladies on job work were held to be manufactured by those outside cottage manufacturers, not by the assessee. The Court noted that the assessee supplied raw materials, the goods were made without power, there was no supervision by the assessee, payment was on a piece-rate basis, and the finished goods were sold from the manufacturers' premises without entering the assessee's factory. Since excise liability turns on the actual manufacturer, the value of those goods could not be clubbed with factory clearances for denying the exemption. Case-Laws Central Excise Thu, 09 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44275