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2013 (12) TMI 87 - AT - Central ExciseWho is the Manufacturers - Whether as per the terms and conditions of the agreement Job worker is the manufacturer or the appellants are the manufacturer – Held that:- There was no supervision over the manufacture – As held in COLLECTOR OF CENTRAL EXCISE, BARODA Versus MM KHAMBHATWALA [1996 (5) TMI 84 - SUPREME COURT OF INDIA] - Incense sticks were put in packets and such packets were sold from the premises of the house-hold ladies and they did not go to the factory premises of the assessee - the sale proceeds went to the respondents but that will not change the character of manufacture - the said goods were manufactured by M/s. Raigad at the premises hired by the appellant - the machineries of job worker were under the supervision of supervisors appointed by the appellant – Job worker is the manufacturers. Entitlement for benefit of Notification - If the appellants are the manufacturer then whether they are entitled for the benefit of exemption notification - Whether the goods are sea going vessel or not – Held that:- UNION OF INDIA Versus V. M. SALGAONCAR & BROS. (P) LTD. [1998 (3) TMI 134 - SUPREME COURT OF INDIA] - Tugs and barges used by the appellants are sea going vessels - the question whether a transhipping vessel is an ocean-going vessel, can solely rest on the test of its dominant use to which their owners put them at times - Use may vary from season to season, port to port and also managers to managers - So in this area of understanding use of the article stands down-staged, and the Court must look at to know what actually the commodity is - The affidavit of Shri Arun Kapur, Naval Architect which clearly confirms that the tugs and barges in question are ocean going vessels which are not controverted or cross-examined by the Revenue - the tugs and barges are ocean going vessels and the appellants are entitled for the benefit of exemption – Decided in favour of assessee.
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