Process And Processing - Judgment Search Results

indofil Chemicals Ltd. Vs. Union of India

Court: Delhi

Reported in: 1994(73)ELT9(Del)

..... as a de waxing aid in solvent de waxing process in the process of manufacturing this commodity referred hereafter as the ..... a single unit in a continuous uninterrupted and integrated process in the process different monomers are weighed and charged into the kettle ..... intermediate stage and thereafter consumed or utilised in the integrated process for the manufacture of another commodity is not actually .....

Amtex India Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(71)ELT839TriDel

..... notification does not refer to manufacturing process but refers to process and process does not mean only manufacturing process and process need not necessarily be a manufacturing process referring to the decisions of the ..... notification no 253 82 whether activity carried on by the appellants amounted to process other than processes specified in the notification is to be considered as it was argued by .....

Maharashtra Fur Fabrics Ltd. Vs. Collr. of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(71)ELT857TriDel

..... 55 07 and thereafter different varieties of fabrics which have been subjected to finishing processes the process of manufacture as mentioned in the appeal memo has already been reproduced above the ..... out by the appellants namely dyeing coating knitting back coating shearing polishing etc are integral processes for the manufacture of knitted fabrics chapter heading 55 07 covers woven grey fabrics .....

D.C.W. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(73)ELT107TriDel

..... the bicarbonate of soda ash dense ash 15 as can be seen from the above processes the processes are continuous once and commencing from brine and again by recovery of co2 amp ..... machinery plant or laboratory equipments or not electrical heating in the treatment of material by process involving a change of temperature such as heating cooking roasting distilling rectifying sterilising pasteurising .....

Commissioner of Income-tax Vs. Sterling Foods (Goa)

Court: Mumbai

Reported in: (1995)127CTR(Bom)30; [1995]213ITR851(Bom)

..... their original character no new commodity or article emerges as a result of such processing the processed prawns retain their identity as prawns no manufacture therefore can be said to take ..... that emerges from the above discussion can be summoned up thus the three expressions processing manufacture and production used in various taxing statutes are not interchangeable expressions though often .....

Prestige Engineering (India) Ltd. and ors. Vs. Collector of Central Ex ...

Court: Supreme Court of India

Reported in: 1994(48)ECC203; 1994(73)ELT497(SC); JT1994(5)SC514; 1994(3)SCALE957; (1994)6SCC465; [1994]Supp3SCR30

..... conversion into lead suboxide and lead monoxide after subjecting the said lead to a process the process undertaken by the petitioner is not clear from the report the petitioner returned the ..... supplies some additional articles which do not constitute a substantial part of the manufacturing process these decisions were followed by another learned single judge chittatosh mookerji j in associated .....

Commissioner of Income-tax Vs. London Star Diamond Co. (i) Ltd.

Court: Mumbai

Reported in: [1995]213ITR517(Bom)

..... nature and character of the goods or material which is subjected to the act of processing thus process is a word which has various meanings some wider than others 8 there is ..... which strictly speaking do not manufacture goods but are engaged merely in the processing of goods the expression processing has thus been used to widen the meaning of industrial company so construed .....

Rajasthan Processors (India) Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(75)ELT427TriDel

..... on the basis of the cost of grey fabrics plus processing charges and processing profit if any the authenticity of any of these ..... merchant manufacturers on whose behalf the unprocessed fabrics were being processed by such processors in terms of the authorisation filed by ..... only for arriving at the particular value range of the processed man made fabrics duplicate invoices were being issued and this .....

Holder Vs. Hall

Court: US Supreme Court

..... to cast his vote and they are undoubtedly intended to ensure that the entire voting process a process that begins with registration and includes the casting of a ballot and having the ..... congress focused attention upon provisions regulating the interaction between the individual voter and the voting process on hurdles the citizen might have to cross in the form of prerequisites or qualifications .....

In Re: Mafatlal Industries Ltd.

Court: Gujarat

Reported in: [1995]84CompCas230(Guj)

..... annexure o referred to sales of cloth both grey and processed the processing may be bleaching dyeing printing etc the cost of ..... annexure o referred to sales of cloth both gray and processed the processing may be bleaching dyeing and printing etc the cost ..... the amalgamated transferee company it is therefore asserted that the process of amalgamation would benefit both the transferor and the transferee .....