M/S Raunag International Ltd vs Cce, Lucknow on 14 August, 2015
10. As in this case also M/s VEE has executed the work of fabrication of piping being a job worker and payment was being made on running bill basis and not on labour contract basis. Therefore, relying on the decision of AFL Pvt. Ltd. vs. CCE, Mumbai II (supra), we hold that the appellant is not a manufacturer of the goods, in question. M/s VEE is the manufacturer of said goods only, therefore, duty cannot be demanded from the appellant.