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    <title>2025 (8) TMI 1137 - CESTAT KOLKATA</title>
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    <description>CESTAT (AT) dismissed the Department&#039;s appeal, upholding the lower authority&#039;s finding that the job worker is the manufacturer of ready-mix concrete under the contract and any central excise liability, if at all, attaches to the job worker rather than the respondent. The impugned order contained no infirmity and was affirmed, with the revenue&#039;s challenge denied.</description>
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      <description>CESTAT (AT) dismissed the Department&#039;s appeal, upholding the lower authority&#039;s finding that the job worker is the manufacturer of ready-mix concrete under the contract and any central excise liability, if at all, attaches to the job worker rather than the respondent. The impugned order contained no infirmity and was affirmed, with the revenue&#039;s challenge denied.</description>
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