TaxTMI 
TaxTMI 
2015 (1) TMI 1037
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....Reddy, Advocate, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER The appellant is a manufacturer of mineral water with brand name BIBO'. They also get the goods manufactured from 5 manufacturers who were located in rural areas. Only one of the job-workers is registered and the rest of the manufacturers/job-workers are not registered. The job-workers manufactured the min....
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....t, the appellant has to be considered as the manufacturer, proceedings were initiated which has culminated in confirmation of duty demand of Rs. 1,87,57,256/- with interest during the period from 2007-08 to 2011-12. Penalty equal to the duty has also been imposed. 3. The learned counsel on behalf of the appellants submitted that it is not at all correct to say that the appellant is a manuf....
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....ppreciation. "In the instant case, it has been categorically brought out supra that the notice got the impugned goods manufactured as a principal manufacturer, the job workers are not even free to market the goods so manufactured and as such the job-workers are not independent entities. The notice sends empty water bottles/pet preforms, caps, cartons and labels to the franchisee job-worker and ....
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....ree with the conclusion that because they are not free to market the goods they are not independent entities. In this case, what is being manufactured is packaged mineral water and it is nobody's case that mineral water is manufactured out of raw-material supplied by the appellant. The major input for manufacture of drinking water is not supplied by the appellant. Further even if the job-worke....