Process And Processing - Judgment Search Results
Home > Cases Phrase: process and processing Year: 1985 Page 1 of about 659 results (0.343 seconds)Kapri International Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-22-1985
Reported in: (1986)(23)ELT538TriDel
..... having its own character use and name whether be it the result of one process or several processes manufacture takes place and liability to duty is attracted whatever may be the operation ..... for the purpose of determining whether the operation constitutes such a process which will be part of manufacture any process or processes creating something else having distinctive name character and use would be .....
Tag this Judgment! Ask ChatGPTLal Woollen and Silk Mills Pvt. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-12-1985
Reported in: (1985)(5)LC2340Tri(Delhi)
..... that the facts of these two cases were distinguishable the question whether a particular process is a process of manufacture or not observed the court has to be determined naturally having regard ..... laid down by the court the court further reiterated the well known test saying any process or processes creating something else having distinctive name character and use would be manufacture it is .....
Tag this Judgment! Ask ChatGPTHeeral Enterprises and anr. Vs. Collector of Customs and anr.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-16-1985
Reported in: (1986)(7)ECC26
..... in fact it was contended on behalf of the revenue that by virtue of such processing the processed oil had become a new chemical compound and it was with reference to this ..... without decomposition paraffin wax is separated from the paraffin wax distillate by the relatively simple process while the microcrystalline wax which cannot be distilled without decomposition is separated by a complex .....
Tag this Judgment! Ask ChatGPTShree Mulchand Co. Ltd. Vs. Commissioner or Income-tax
Court: Mumbai
Decided on: Oct-31-1985
Reported in: (1986)51CTR(Bom)195; [1986]162ITR764(Bom)
..... term to be considered in that case was not process or processing as such but the term manufacture as defined in ..... company the legislature had advisedly used different expression namely manufacture processing or mining therefore the legislature is not treating the ..... context of the statute which had used the expression processing in contradistinction to or differently from the expression manufacture .....
Tag this Judgment! Ask ChatGPTKamal Biscuit Factory Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Feb-26-1985
Reported in: [1985]60STC344(All)
..... absolutely without justification in short a manufacture is the result of one or more processing but processing does not include manufacture always and everywhere 13 lastly learned counsel for the ..... show that khadi commission started registering the village industries engaged in cereals and pulses processing manufacture of biscuits and bread etc manufacture of species layee cheora papar chips bari .....
Tag this Judgment! Ask ChatGPTRampuria Ice Factory Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Apr-30-1985
Reported in: 1985(6)ECC204
..... produced 19 from the various meaning given to the words process or processing it is clear that it is an activity and it ..... duty rajasthan freezing of milk into milk slabs amounts to processing of goods petitioner chilling freezing milk entitled to concessional rate ..... of electricity duty words and phrases processing meaning of rajasthan state electricity duty act 12 of 1962 .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. Anil Chemicals (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-07-1985
Reported in: (1986)(6)LC375Tri(Delhi)
..... particle size and properties at page 529 the book contains this paragraph on prilling process the prilling process for production of ammonium nitrate is a system in which concentrated ammonium nitrate solution ..... retrospective amendment of the two tariff items providing for separate levy of duty on processed and un processed fabrics was not ultra vires this was the decision which was upheld by the .....
Tag this Judgment! Ask ChatGPTM.R.F. Limited Vs. Union of India and Others
Court: Mumbai
Decided on: Jul-03-1985
Reported in: 1986(9)ECC198; 1985(22)ELT5(Bom)
..... a particular commodity used in the manufacture of another article liable for excise duty the process or processes utilised should create something which has a distinct name character and use and should ..... the purpose of being liable to excise duty only when such product undergoes in the process or processes of production such a change that it loses its original identity and name and .....
Tag this Judgment! Ask ChatGPTDiamond Rubber Mills Vs. Superintendent, Central Excise, Lucknow Range ...
Court: Allahabad
Decided on: Apr-25-1985
Reported in: 1986(7)ECC157; 1985(21)ELT646(All)
..... friction cloth which is an intermediary product produced during the process of manufacture of the above mentioned articles is not sold ..... cans or torch bodies which were an intermediate product in the process of manufacture of torches were goods contemplated by the act ..... belting falls within item 16a 4 vulcanised sheet prepared during process of manufacture of rubber belts does not fall within item .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. Subbaraj and Company
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-17-1985
Reported in: (1986)(6)LC650Tri(Delhi)
..... appeal the appellate collector decided the matter in favour of the respondents holding that the process undertaken by the respondents on raw bones did not amount to manufacture the central ..... for the purpose of determining whether the operation constitutes such a process which will be part of manufacture any process or processes creating something else having distinctive name character and use would .....
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