TMI Blog2003 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... j Boyce Mfg. Co. Ltd. (Godrej for short), its employees, Vijay Ambre Co. and Dataram Ambre, the proprietor of Vijay Ambre, alleged that Godrej had engaged "hired labourers viz. Vijay Ambre and Company and got manufactured suction line and P.V.C. gaskets" out of the machinery, equipments and raw materials supplied by Godrej. The notice called upon both Godrej and Vijay Ambre Company to pay du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such control. The fact of supply of machinery to Vijay Ambre Co. by Godrej is by itself insufficient to conclude that the former was the manufacturer. So also the supply of raw materials by Godrej. The departmental representative attempts to emphasise that the goods were manufactured by Godrej and Vijay Ambre Co. was in the nature of hired labourers or a dummy. 3. Although the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the actual manufacturer of the goods was Godrej. The physical process of the working of the pipes and in order to produce suction pipes of the size and configurations required for fitment to the refrigerators and to fashion gaskets of the required sizes and shapes of the profiles made by Godrej was undertaken by Vijay Ambre Company. For it to be said that Godrej was the manufacturer, it will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir required components of refrigerators and returning them to Godrej. We do not see any great significance in the isolated sentence contained in the statement of Ambre that this was a dummy unit. This one admission if that is what it is cannot have the effect of overriding the other evidence in this case showing to have its independent existence. There had been plenty of evidence to show Vijay A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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