https://www.taxtmi.com/caselaws?id=464708 In job-work arrangements, manufacture is attributable to the person who actually carries out the process that brings the new product into existence, and the raw material supplier is not treated as the manufacturer unless further processing by it is proved by evidence. Machining was done by independent job workers after rough castings were cleared on duty, and the record did not show that the workers were hired labour of the appellants or that the machined castings were returned for further processing such as heat treatment or packing. On that basis, the finding that the appellants were the manufacturers was unsupported, and the duty demand against them could not be sustained. en-us Tue, 01 Jan 2002 00:00:00 +0530 Tue, 11 Nov 2025 14:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464708 In job-work arrangements, manufacture is attributable to the person who actually carries out the process that brings the new product into existence, and the raw material supplier is not treated as the manufacturer unless further processing by it is proved by evidence. Machining was done by independent job workers after rough castings were cleared on duty, and the record did not show that the workers were hired labour of the appellants or that the machined castings were returned for further processing such as heat treatment or packing. On that basis, the finding that the appellants were the manufacturers was unsupported, and the duty demand against them could not be sustained. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464708