https://www.taxtmi.com/caselaws?id=51131 The Tribunal allowed the appeal by M/s. Kartik Telecomptrols (P) Ltd., ruling that they were not the manufacturers of D.P. Boxes and therefore not liable to discharge duty liability under the Central Excise Act and Rules. Despite arguments from the Revenue claiming assembly activities qualified as manufacturing, the Tribunal found insufficient evidence to support this assertion. The appellants' arrangement with a job worker for assembly, supported by billing details, indicated they did not conduct the assembly themselves. The Tribunal emphasized that supplying raw materials does not automatically confer manufacturer status, ultimately leading to the appeal's success. en-us Wed, 27 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 18:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51131 The Tribunal allowed the appeal by M/s. Kartik Telecomptrols (P) Ltd., ruling that they were not the manufacturers of D.P. Boxes and therefore not liable to discharge duty liability under the Central Excise Act and Rules. Despite arguments from the Revenue claiming assembly activities qualified as manufacturing, the Tribunal found insufficient evidence to support this assertion. The appellants' arrangement with a job worker for assembly, supported by billing details, indicated they did not conduct the assembly themselves. The Tribunal emphasized that supplying raw materials does not automatically confer manufacturer status, ultimately leading to the appeal's success. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51131