2007 (3) TMI 156

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....09/- on the ground that no manufacturing activity took place in their premises during the period, in dispute (Sept, 2001 to Oct, 2002). 2. The contention of the appellant is that though they have obtained Registration Certificate, they have carried out the manufacturing activity at the premises of their job worker by supplying the raw material. After manufacturing the Finished Product, they were ....

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....red their goods through their job worker due to labour problem and cleared the final goods from the premises of the job worker, after obtaining permission. Therefore, M/s. Bata India is treated as manufacturer. The appellants derive support from the above referred two decisions. 4. The learned DR. Shri Lama tried to distinguish the case on the ground that there was no undertaking given by the app....