1997 (12) TMI 305 - AT - Central Excise

Summary

The appeal was filed against an order by the Additional Collector of Central Excise, Nagpur. The appellants are engaged in the manufacture of P.P. Foods and were alleged to be doing job work for M/s. NOGA Company, Nagpur. The Tribunal held that the job worker is the manufacturer and not the supplier of raw materials. Therefore, the clearances effected by the assessee alone should be considered for exemption, not those of NOGA Company. The appeal was disposed of accordingly.