Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986

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....ion No.175/86 dated 1-3-1986 Circular No. 49/90-CX.8 Dated 23-7-1990 [From F. No. 267/144/89-CX.8] Government of India Central Board of Excise & Customs New Delhi Subject : Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986. Attention is invited to the instructio....

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....ave subsequently been received from the trade for modifying the above instructions of the Board on the ground that Supreme Court vide its order, dated 12-3-1990 [1990 (47) E.L.T. A 161] has recently upheld the CEGAT decision in case of Collector of Central Excise v. Kerala State Electricity Board 1990 (47) E.L.T. A161, which has relied upon the ratio held in CEGAT decision in Multi Trade Overseas ....