Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (8) TMI 308 - CEGAT, NEW DELHIExtract: .......contractor but only a labourer. Accordingly, the man who supplied the raw materials and who supervise the work and employed labours is a manufacturer and not a labourer. Accordingly, the finding given by the Adjudicating Authority is contrary to the facts and law and in the view, we have taken, we set aside the impugned order and allow the appeals.
|