https://www.taxtmi.com/caselaws?id=50201 Manufacture for excise purposes depends on transformation of goods into a new and distinct commodity, and duty liability attaches to the person who actually carries out or directs that transformation. Where embroidered grey fabrics were handed to a third party for later processing, the appellants could not be treated as the manufacturers of that subsequent activity because they had no role in it and had already paid duty on their own embroidery work. Notification No. 27/92 was held to concern registration under Rule 174 only and could not be used to impose duty liability on non-processors. en-us Mon, 06 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50201 Manufacture for excise purposes depends on transformation of goods into a new and distinct commodity, and duty liability attaches to the person who actually carries out or directs that transformation. Where embroidered grey fabrics were handed to a third party for later processing, the appellants could not be treated as the manufacturers of that subsequent activity because they had no role in it and had already paid duty on their own embroidery work. Notification No. 27/92 was held to concern registration under Rule 174 only and could not be used to impose duty liability on non-processors. Case-Laws Central Excise Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50201