https://www.taxtmi.com/caselaws?id=51477 Printed paperboard supplied to independent traders and job workers did not make the appellant the manufacturer of cartons where the record showed no financial flow-back, control, or other evidence that the trading units were dummies or that the scoring and laminating units were hired labour. The downstream units operated on a principal to principal basis, and the decisive processing that brought cartons into existence was carried out by those independent job workers. Printed board remained classifiable as printed board, while cartons were distinct packaging goods; mere printing on paperboard did not shift manufacturing liability to the supplier. On that footing, the demand and penalty were unsustainable. en-us Fri, 31 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51477 Printed paperboard supplied to independent traders and job workers did not make the appellant the manufacturer of cartons where the record showed no financial flow-back, control, or other evidence that the trading units were dummies or that the scoring and laminating units were hired labour. The downstream units operated on a principal to principal basis, and the decisive processing that brought cartons into existence was carried out by those independent job workers. Printed board remained classifiable as printed board, while cartons were distinct packaging goods; mere printing on paperboard did not shift manufacturing liability to the supplier. On that footing, the demand and penalty were unsustainable. Case-Laws Central Excise Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51477