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Central Excise - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

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

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