https://www.taxtmi.com/caselaws?id=50893 The Tribunal ruled in favor of M/s. Nahar Spinning Mills Ltd., determining that they were not liable for excise duty on iron and steel goods manufactured by job workers. The Tribunal found that the job workers were not hired laborers under the control of the appellants, as they worked independently on the factory site using materials provided by the appellants. As the appellants did not meet the criteria of manufacturers under the Central Excise Act, the appeal was allowed based on insufficient evidence to establish the job workers as hired laborers. en-us Mon, 05 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50893 The Tribunal ruled in favor of M/s. Nahar Spinning Mills Ltd., determining that they were not liable for excise duty on iron and steel goods manufactured by job workers. The Tribunal found that the job workers were not hired laborers under the control of the appellants, as they worked independently on the factory site using materials provided by the appellants. As the appellants did not meet the criteria of manufacturers under the Central Excise Act, the appeal was allowed based on insufficient evidence to establish the job workers as hired laborers. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50893