Excisability - Manufacture - Merely because the appellants were ...
Supplying Materials and Supervising Quality Control Doesn't Make You a Manufacturer for Excise Tax Purposes.
June 5, 2012
Case Laws Central Excise AT
Excisability - Manufacture - Merely because the appellants were supplying the raw material, exercising supervisory quality control over the goods, it cannot be made a ground for holding that he is the manufacturer. - AT
View Source