TMI Blog1996 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufacturing metal containers out of tin sheets supplied by the appellants on job work basis. The containers were manufactured according to standards prescribed by the appellants. It was then discovered by the Excise authorities that the appellants were also getting containers fabricated by three other units. The value of the containers manufactured for the appellants by these four units exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer' in Section 2(f) of the Central Excises and Salt Act, 1944. It noted that the containers were excisable goods, that the appellants supplied the metal sheets required for the manufacture of the containers and that the containers were essential for the packing of the appellants' biscuits. It took the view that if a person got goods manufactured by others under his direction and control then h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the subject or context, - (f) "manufacture" includes any process - (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include not o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reject the containers. From this it cannot be concluded that the appellants were the manufacturers of the containers or that the definition of `manufacturer' would apply to them, particularly having regard to the fact, which the Tribunal noted, that the four units had their own licences and employed their own workers. 5. The appeals are allowed and the judgment and order of the Tribunal is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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