2003 (6) TMI 45

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....: Gowri Shankar, Member (T)]. - The common notice issued to Godrej & Boyce Mfg. Co. Ltd. (Godrej for short), its employees, Vijay Ambre & Co. and Dataram Ambre, the proprietor of Vijay Ambre, alleged that Godrej had engaged "hired labourers viz. Vijay Ambre and Company and got manufactured suction line and P.V.C. gaskets" out of the machinery, equipments and raw materials supplied by Godrej. The n....

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.... activity or such alleged in the notice or evidence cited to show such control. The fact of supply of machinery to Vijay Ambre & Co. by Godrej is by itself insufficient to conclude that the former was the manufacturer. So also the supply of raw materials by Godrej. The departmental representative attempts to emphasise that the goods were manufactured by Godrej and Vijay Ambre & Co. was in the natu....

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.... 4. We do not find sufficient material to enable us to conclude that the actual manufacturer of the goods was Godrej. The physical process of the working of the pipes and in order to produce suction pipes of the size and configurations required for fitment to the refrigerators and to fashion gaskets of the required sizes and shapes of the profiles made by Godrej was undertaken by Vijay Ambre & C....

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....ob worker receiving the materials from Godrej converting them into their required components of refrigerators and returning them to Godrej. We do not see any great significance in the isolated sentence contained in the statement of Ambre that this was a dummy unit. This one admission if that is what it is cannot have the effect of overriding the other evidence in this case showing to have its inde....