AFL PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II - Central Excise - CESTAT MUMBAI - Tri - Who is the Manufacturers - Whether as per the terms and conditions of the agreement Job worker is the manufacturer or the appellants are the manufacturer Held that - There was no supervision over the manufacture As held in COLLECTOR OF CENTRAL EXCISE, BARODA Versus MM KHAMBHATWALA 1996 (5) TMI 84 - SUPREME COURT OF INDIA - Incense sticks were put in packets and such packets were sold fro................................... Central Excise - Case Laws
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