https://www.taxtmi.com/caselaws?id=789299 In a bona fide job-work arrangement, central excise duty attaches to the person who actually manufactures the goods, not to the party that merely supplies raw materials or tools. Where the contract worker manufactures at its own premises with its own labour, machinery and resources, and the parties are structured as independent contractors, the supplier of inputs is not treated as the manufacturer. Ownership of the goods is not decisive, and the cited notifications did not shift liability to the input supplier. The demand against the appellant was therefore unsustainable, and liability remained with the contract manufacturer. en-us Mon, 06 Apr 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789299 In a bona fide job-work arrangement, central excise duty attaches to the person who actually manufactures the goods, not to the party that merely supplies raw materials or tools. Where the contract worker manufactures at its own premises with its own labour, machinery and resources, and the parties are structured as independent contractors, the supplier of inputs is not treated as the manufacturer. Ownership of the goods is not decisive, and the cited notifications did not shift liability to the input supplier. The demand against the appellant was therefore unsustainable, and liability remained with the contract manufacturer. Case-Laws Central Excise Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789299