https://www.taxtmi.com/caselaws?id=54606 The Tribunal ruled in favor of the appellants, determining that M/s. USV Ltd., the loan licensee, was not the manufacturer due to lack of direct control or supervision over the manufacturing process at the appellants' premises. Consequently, the appellants were not liable for the duty, penalty, and interest under the Central Excise Act, 1944. The Tribunal emphasized the job worker's role as the manufacturer, aligning with previous judgments and Supreme Court rulings on valuation and manufacturing responsibilities. This decision clarified the interpretation of agreements and the applicability of Board Circular No. 619/10/02 in similar cases. en-us Fri, 01 Jul 2005 00:00:00 +0530 Mon, 29 Apr 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54606 The Tribunal ruled in favor of the appellants, determining that M/s. USV Ltd., the loan licensee, was not the manufacturer due to lack of direct control or supervision over the manufacturing process at the appellants' premises. Consequently, the appellants were not liable for the duty, penalty, and interest under the Central Excise Act, 1944. The Tribunal emphasized the job worker's role as the manufacturer, aligning with previous judgments and Supreme Court rulings on valuation and manufacturing responsibilities. This decision clarified the interpretation of agreements and the applicability of Board Circular No. 619/10/02 in similar cases. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54606