https://www.taxtmi.com/caselaws?id=787674 Whether the appellant is the manufacturer of Ready Mix Concrete was resolved by applying the definition of "manufacture" and the job-work concept: manufacturing activities performed by an independent contractor operating batching plant and supplying finished RMC on a principal-to-principal basis make the contractor the manufacturer. The supplier of raw materials who only furnished inputs is not liable for central excise unless the specific conditions of any concessional notification (including any required undertaking) are strictly complied with; the impugned demand was set aside and the appeal allowed. en-us Fri, 23 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787674 Whether the appellant is the manufacturer of Ready Mix Concrete was resolved by applying the definition of "manufacture" and the job-work concept: manufacturing activities performed by an independent contractor operating batching plant and supplying finished RMC on a principal-to-principal basis make the contractor the manufacturer. The supplier of raw materials who only furnished inputs is not liable for central excise unless the specific conditions of any concessional notification (including any required undertaking) are strictly complied with; the impugned demand was set aside and the appeal allowed. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787674