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Process And Processing - Judgment Search Results

Home > Cases Phrase: process and processing Year: 1991 Page 1 of about 712 results (0.475 seconds)
Jun 25 1991 (TRI)

S.D. Fine Chem Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-25-1991

Reported in: (1991)LC370Tri(Delhi)

..... sections will not amount to manufacture 12 in this case it is not a simple process the process brings in a transformation which will change the name character and use the ordinary ..... national chemical laboratory poona is more precise authentic and convincing i therefore consider that the process of purification refinement of chemicals by distillation and recrystallisation method does not amount to .....

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Sep 06 1991 (TRI)

Crystal Oil (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-06-1991

Reported in: (1992)40ITD15(Mum.)

..... 344 the allahabad high court held that manufacture is the result of one or more processing but processing does not include manufacture always and everywhere 11 considering the matter carefully we are ..... the case of kamal biscuit factory supra manufacture is the result of one or more processing but processing does not include manufacture always and everywhere 14 one of the acid test in .....

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Apr 19 1991 (HC)

Smt. Usha Ghosh Vs. Rabindra Nath Das and Others

Court: Kolkata

Decided on: Apr-19-1991

Reported in: AIR1993Cal128,95CWN758

..... we areunable to accept this proposition there was no valid process the process was issued for the purpose of taking over possession ..... with law any dispossession made forcibly and under a void process is a dispossession which law cannot recognise in this connection ..... quasi judicial in the instant case the decree holder obtained a process for taking delivery of possession from the executing court went .....

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Feb 06 1991 (TRI)

S.A.i.L. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-06-1991

Reported in: (1991)(33)ECC316

..... as rightly pointed out by the learned counsel wherever the legislature intended that a particular process or processes should be deemed to be manufacture it has been specifically so stated in the ..... definition of the word manufacture the legislature has reserved upon itself power to equate any process with manufacture by providing accordingly in the section or chapter notes of the schedule to .....

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Aug 14 1991 (HC)

Union of India (Uoi) Vs. Punjab Rubber and Allied Industries

Court: Punjab and Haryana

Decided on: Aug-14-1991

Reported in: 1994LC688(P& H); 1992(58)ELT409(P& H)

..... produced at an intermediate stage in the production by a composite uninterrupted and continuous process of transmission rubber belting v shaped belts and conveyor belts is exigible to central ..... transmission rubber belting v shaped belts and conveyor belts involved a composite integrated and uninterrupted process and if friction cloth comes into existence at an intermediary stage the department is .....

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Dec 24 1991 (HC)

B.J. Pandya, Octroi Inspector, Godhra Municipality Vs. Arvindkumar Kan ...

Court: Gujarat

Decided on: Dec-24-1991

Reported in: (1995)2GLR1100

..... 9 as stated above moment any non service of the process or process issued not received back either served or unserved comes to ..... the concerned accused or witnesses including appropriate action against the defaulting process serving agency as the case may be this sort of ..... out the difficulties in the matter of service of the processes periodical meetings with the learned p p s investigation officers .....

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Sep 03 1991 (TRI)

Neyveli Lignite Corpn. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-03-1991

Reported in: (1992)(58)ELT76TriDel

..... plant and it is crushed dried using steam compressed to solid briquettes in high process extrusion process and carbonised at a temperature of 600 650 centigrade various organic chemicals are required ..... obtained from the spillage from conveyors and other material handling equipments and from processes during the briquetting process and which are not suitable for recycling are also sold in the market .....

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Jun 05 1991 (TRI)

Shree Rajkot Lodhika Purchase and Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jun-05-1991

Reported in: (1991)38ITD562(Ahd.)

..... then the same was sold for and on behalf of the members and the entire process was process of marketing of agricultural produce of the members he placed strong reliance on two ..... involve all such functions such as buying and selling physical functions such as storage transportation processing etc and other commercial functions such as standardisation financing market intelligence etc we are supported .....

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Apr 03 1991 (HC)

State of Gujarat Vs. Polythreads

Court: Gujarat

Decided on: Apr-03-1991

Reported in: [1991]82STC282(Guj)

..... will have to be held that though the assessee subjects the purchased goods to certain processes those processes do not amount to or result in manufacture of a new commercial commodity and ..... no distinct commercial commodities were obtained from the original goods by subjecting them to the processes undertaken by the opponent concern and therefore the opponent concern was entitled to deduct the .....

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Dec 16 1991 (TRI)

New Plastomers India Ltd. Vs. Collector of Customs (Appeals)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-16-1991

Reported in: (1992)(41)LC483Tri(Delhi)

..... above the write up extracted above states due to its high melt viscosity and high processing temperature processing of ppo in its pure form is difficult however to utilise the property advantages ..... like injection moulding machines or extruders they contend that polystyrene is suitably added to achieve processibility keeping in view the end product parameters they contend that despite the presence of .....

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