1990 (12) TMI 92

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....w cause notices were issued to the petitioners based on Trade Notice 197/88, dated 7-10-1988 which stated that if the inputs are supplied by the principal manufacturer for the manufacture of goods on job work basis, then the same should be treated as goods manufactured by the supplier of raw-materials (i.e. the principal manufacturer) and duty liability to be decided accordingly. 2. During the pe....

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....l supplier and the job worker is one of principal to principal, then the job worker will be the actual manufacturer. If from the facts of the case and the terms of agreement between the raw material supplier and job worker, it can be established that job worker is a dummy unit or is just a hired labour of the raw material supplier, then the raw material supplier would be the principal manufacturer....