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2016 (1) TMI 296 - SCH - Central ExciseScope of the term Manufacturer - Valuation - Job worker - Manufacture of medicaments - Not only the tax effect is low but also the issue involved is squarely covered by the judgment of this Court in ‘Commissioner of Central Excise v. Cosme Farma Laboratories Limited’ [2015 (4) TMI 355 - SUPREME COURT] wherein held that the term ‘manufacturer’ or the loan licensee used under the provisions of the Drugs and Cosmetics Act, 1940 has nothing to do with the manufacturing activity or term ‘manufacture’ under the provisions of the Central Excise Act, 1944. - Once the Tribunal, after appreciating relevant evidence, has come to a conclusion that the job workers were the manufacturers and the respondent - the loan licensee, was not the manufacturer - Decided against Revenue.
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