Explain Manufacturer with an Example??

in excise manufacturers are of 2 types 1. those who manufacture goods on their own 2. others who get the goods manufactured by hired labour. if the relationship b/n person getting the work done and the person doing the work is master-servant or principal-agent then it is the case of hired labour however if the person who actually manufactures is independent then he himself is manufacturer; thus it is a case of principal to principal relationship.