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TMI BlogWhether goods manufactured by SSI manufacturer output of raw materials supplied by another person / manufacturer would be entitled to exemption under Notification No. 1/93-C.E. (NT), dated 28-2-1993X X X X Extracts X X X X X X X X Extracts X X X X ..... ption under Notification No. 1/93-C.E. (NT), dated 28-2-1993 Circular No. 56/56/94-CX Dated 14-9-1994 [From F.No. 267/144/89-CX-8 (Pt.II)] Government of India Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi Subject : Whether goods manufactured by SSI manufacturer output of raw materials supplied by another person / manufacturer would be entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the job worker will be the actual manufacturer and if from the facts of the case and the terms of agreement between the raw material supplier, and the job worker, It can be established that job worker is a dummy unit, or is just a hired labour of the raw material supplier, then the raw material supplier would be the principal manufacturer and the job worker would be his workman or hired labour. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The matter has accordingly been examined by the Board in consultation with Law Ministry. 3. It may be mentioned that the issue as to whether the raw material supplier or the job worker will be treated as manufacturer came for consideration before the CEGAT, Special Bench, New Delhi in the case of Kerala State Electricity Board v. Collector of Central Excise [1990 (47) E.L.T. 62 (Tribunal)]. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a job worker out of raw materials received from a person or a manufacturer and where the relationship between the raw material supplier and the job worker is on principal to principal basis, the job worker will be the actual manufacturer. The question as to whether the relationship between the raw material supplier and the job worker is on principal to principal basis will depend on the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludes a person who supplies raw material to a job worker to manufacture a product or to undertake any process incidental or ancillary to the completion of a manufactured product or to do anything which is specified under the Central Excise and Salt Act, 1944, in relation to any goods, as amounting to manufacture 'job worker' includes a person or a manufacturer who manufactures a product or underta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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