https://www.taxtmi.com/caselaws?id=47266 Printed and cut cloth supplied for stitching into cotton bags did not make the supplier the manufacturer where it had no control over the stitching premises or the stitching process. Applying the excise principle reflected in Ujagar Prints, the CEGAT held that mere supply of material, without control over manufacture, is insufficient to fasten manufacturer status on the supplier. It also found that the Commissioner had misappreciated the facts and circumstances. On those facts, the respondent was not liable to be treated as the manufacturer of the cotton bags, and the appellate order was upheld. en-us Mon, 17 Nov 2003 00:00:00 +0530 Tue, 27 Jul 2010 18:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47266 Printed and cut cloth supplied for stitching into cotton bags did not make the supplier the manufacturer where it had no control over the stitching premises or the stitching process. Applying the excise principle reflected in Ujagar Prints, the CEGAT held that mere supply of material, without control over manufacture, is insufficient to fasten manufacturer status on the supplier. It also found that the Commissioner had misappreciated the facts and circumstances. On those facts, the respondent was not liable to be treated as the manufacturer of the cotton bags, and the appellate order was upheld. Case-Laws Central Excise Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47266