https://www.taxtmi.com/caselaws?id=798922 Independent central excise registration and payment of duty by a job worker support its recognition as a separate manufacturer. Manufacture of 10 kg tin containers cannot be attributed to the principal assessee merely because the job worker undertakes production. Attribution requires admissible evidence that the job worker is a dummy unit, such as financial flow-back, profit sharing, common funding, or comparable control indicators. Where dealings are on a principal-to-principal basis, the job worker's manufacturing cost cannot be included in the assessable value of goods manufactured by the assessee. Related excise-duty demands are consequently unsustainable. en-us Mon, 07 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798922 Independent central excise registration and payment of duty by a job worker support its recognition as a separate manufacturer. Manufacture of 10 kg tin containers cannot be attributed to the principal assessee merely because the job worker undertakes production. Attribution requires admissible evidence that the job worker is a dummy unit, such as financial flow-back, profit sharing, common funding, or comparable control indicators. Where dealings are on a principal-to-principal basis, the job worker's manufacturing cost cannot be included in the assessable value of goods manufactured by the assessee. Related excise-duty demands are consequently unsustainable. Case-Laws Central Excise Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798922