Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986

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..... No. 49/90-CX.8 Dated 23-7-1990 [From F. No. 267/144/89-CX.8] Government of India Central Board of Excise & Customs New Delhi Subject : Whether the supplier of the raw materials or the Job workers would be the actual manufacturer for purposes of exemption under Notification No.175/86 dated 1-3-1986. Attention is invited to the instructions issued vide Board's F. No. 267/31/88-CX.8, dated 20- .....

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..... the above instructions of the Board on the ground that Supreme Court vide its order, dated 12-3-1990 [1990 (47) E.L.T. A 161] has recently upheld the CEGAT decision in case of Collector of Central Excise v. Kerala State Electricity Board 1990 (47) E.L.T. A161, which has relied upon the ratio held in CEGAT decision in Multi Trade Overseas Corporation - 1987 (30) E.L.T. 980 wherein, it has been hel .....

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..... ition to the field formations as under :- "If the relationship between the raw material supplier and the job worker is one of principal to principal, then the job worker will be the actual manufacturer. If from the facts of the case and the terms of agreement between the raw material supplier and job worker, it can be established that job worker is a dummy unit or is just a hired labour of the ra .....

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