https://www.taxtmi.com/caselaws?id=44405 The Supreme Court held that the appellants were not to be considered manufacturers of containers for excise duty purposes. Despite supplying tin sheets for container production, the Court found they lacked control over the manufacturing process, as they could reject the containers and the actual manufacturers held licenses and employed workers independently. The Court overturned the Tribunal's decision, ruling in favor of the appellants and setting aside the judgment and order. en-us Thu, 19 Sep 1996 00:00:00 +0530 Sat, 26 Jun 2010 10:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44405 The Supreme Court held that the appellants were not to be considered manufacturers of containers for excise duty purposes. Despite supplying tin sheets for container production, the Court found they lacked control over the manufacturing process, as they could reject the containers and the actual manufacturers held licenses and employed workers independently. The Court overturned the Tribunal's decision, ruling in favor of the appellants and setting aside the judgment and order. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44405