https://www.taxtmi.com/caselaws?id=50708 Fabrication undertaken by an independent contractor on a principal-to-principal basis makes the contractor, not the customer, the manufacturer for central excise purposes when the contractor uses its own materials, machinery, labour and design. Mere storage and issue of raw materials from the customer's premises does not by itself create a master-servant relationship or show the customer exercised the control and supervision needed to shift manufacturing liability. On the facts described, the contractor carried out the manufacturing activity, so the customer was not liable to excise duty on the fabricated aluminium ductings and air grills. en-us Thu, 12 Jul 2001 00:00:00 +0530 Wed, 25 Aug 2010 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50708 Fabrication undertaken by an independent contractor on a principal-to-principal basis makes the contractor, not the customer, the manufacturer for central excise purposes when the contractor uses its own materials, machinery, labour and design. Mere storage and issue of raw materials from the customer's premises does not by itself create a master-servant relationship or show the customer exercised the control and supervision needed to shift manufacturing liability. On the facts described, the contractor carried out the manufacturing activity, so the customer was not liable to excise duty on the fabricated aluminium ductings and air grills. Case-Laws Central Excise Thu, 12 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50708