2002 (1) TMI 904
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....rder per : S.S. Sekhon, Member (T)]. - The appellants received purchase orders from M/s. Mahindra & Mahindra for supply of fly wheels. They manufacture C.I. castings for fly wheels. These castings required further machining by turning, boring, drilling etc. Since the appellants do not have in their factory the facility of machining necessary to carry on these further process on C.I. Castings of ....
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....msp;There is no evidence on record to come to the conclusion that M/s. Avdhut Engg. Kolhapur and M/s. Pratap Engg. Works, Kolhapur were the hired labourers of the appellants. The Commissioner in his order has simply assumed them to be so. (b) The issue, as to who is the manufacturer, when one receives cer­tain raw materials for processing, on job charges, from another, is now well settle....