Materialize - Judgment Search Results

Parle Products Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1991)(34)ECC111

..... of the fact that the supreme court has clearly laid down that the packaging materials are raw materials or components of the final product 7 with regard to the denial of modvat ..... product rule 57a specifically provides for modvat credit in respect of packaging materials and these materials are identifiable as packaging materials hence credit cannot be denied thereon 10 the appellants contend that they .....

Osborne Vs. Ohio

Court: US Supreme Court

..... statute is to eradicate child pornography the provision criminalizes the viewing and possessing of material depicting children in a state of nudity for other than proper purposes the provision ..... solution prohibiting private possession ignores fundamental principles of our first amendment jurisprudence assuming obscene material could be proved to create a danger of illegal behavior it would not follow .....

Indian Cardboard Industries Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(54)ELT221TriDel

..... knew the use of rosin in manufacture of the material as the material was captively consumed there was no legal necessity to ..... the arguments advanced by others and further submitted that the material in question is produced and used in a continuous process ..... manufacture sodium rosinate as such nor do they manufacture sizing material which is marketed in different forms but they are manufacturing .....

income-tax Officer Vs. Jotumal T. Thawani

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1991)36ITD1(Mum.)

..... premises department has claimed that lot of incriminating papers and materials were found on 30 3 1983 ultimately the income tax ..... proprietary business of purchase and sale of stationery and printing material and oil water colour artist brushes amp instruments etc 2 ..... commissioner a were that all the necessary particulars which are material for making a proper assessment were furnished to the income .....

Nayak Associates Vs. Union of India (Uoi)

Court: Kolkata

Reported in: 1991(55)ELT189(Cal)

..... was further submitted that there is no need to provide with any expression excluding other materials if the meaning could be ascertained from the language itself 28 considered the rival contentions ..... be considering attitude of the revenue which had once been taken on consideration of relevant materials 43 accordingly in my view the subsequent decision of the assistant collector taken contrary to .....

Unity Tools Vs. Commissioner of Income-tax

Court: Chennai

Reported in: (1990)83CTR(Mad)52; [1990]185ITR1(Mad)

..... the help of machinery owned by it and after expending labour thereon converted the raw materials so received into various automobile components and ancillaries and supplied them to enfield india ltd ..... again in other words by employing the machinery at its disposal and subjecting the raw materials received by it to several processes the assessee had turned out automobile ancillaries and supplied .....

Shri Subendu Dixit and ors. Vs. the Rajasthan Agriculture University a ...

Court: Rajasthan

Reported in: 1990(2)WLN512

..... dairy science for enhancing their performances the only allegation against the petitioners is that the material relating to the subject of dairy science was found written on the admission card it ..... centre superintendent to the controller of examination of the university by name together with the material recovered and duly signed by the candidate the invigilator and the centre superintendent clause 2 .....

Saurashtra Cement and Chemical Industries Ltd. Vs. U.O.i.

Court: Gujarat

Reported in: 1991(55)ELT467(Guj)

..... section the assessee must satisfy these conditions namely i packing material is of durable nature and is returnable ii there is ..... collecting agent on payment considering the fact that no such material was produced before the assistant collector central excise bhavnagar we ..... otherwise frustrated by a simple device of agreement that packing material as may be returned to the assessee say by refund .....

Ranganatha Associates Vs. State of Karnataka and Others

Court: Karnataka

Reported in: ILR1990KAR820

..... regarding the particular goods which was packed in the packing materials or housed in the container 26 simplicity of procedure and ..... on hand 28 this distinction between a packing material simpliciter and a packing material carrying a goods has been recognised for purposes ..... further proceeding to consider the question of value of packing materials the court observed it is relevant to note that the .....

Kudremukh Iron Ore Co. Ltd. Vs. Kooky Roadways P. Ltd.

Court: Karnataka

Reported in: [1992]73CompCas418(Kar); ILR1990KAR2230

..... company for their carriage from bangalore to mangalore the petitioner as the owner of those materials was entitled to obtain their delivery at mangalore from the respondent company when short delivery ..... the respondent company a common carrier liable to the petitioner the owner of steel materials for such steel materials the goods short delivered further section 9 of the carriers act enabled the .....