1999 (6) TMI 244

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..... [Order per : Lajja Ram, Member (T)]. These are five appeals filed by M/s. Prakash Fabricators Galvanizers Pvt. Limited. Under Miscellaneous Order No. 79/99-B1, dated 29-4-1999, the cause title has been changed to M/s. JSL Refractories Limited. 2. We have heard Shri S.U. Jagesha, learned Consultant for the appellants. Shri R.D. Negi, learned Senior Departmental Representative is prese .....

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..... order is extracted below : It is settled law that the job worker who receives raw materials and job charges from the principal manufacturer is the manufacturer under the terms of central excise law. Although the Assistant Collector referred to this very judgment of the Supreme Court in the case of Ujagar Prints, he did not follow the ratio thereof. Once the job worker is held to be manufacturer .....

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