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2017 (3) TMI 1091 - AT - Central ExciseJob-work - who is manufacturer-principal or job-worker - whether the respondent-assessee can be said to be a manufacturer for ‘Parnala’ as the same is got manufactured by others on job work? - Held that: - supply of raw material to another for manufacturing of goods with drawing/design and specifications, does not make the supplier a manufacturer of such goods, unless it is proved that the manufacturing was done by the assessee himself and such job workers were only dummy workers of the firms - appeal dismissed - decided in favor of respondent-assessee.
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