Process And Processing - Judgment Search Results

Modern Threads (i) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1999)69ITD115(JP.)

..... blowers package units and miscellaneous equipment g check review and approval from the process and process guarantee point of view of the final issue of the following detailed engineering ..... information for the operation of the plant prescriptions and or suggestions concerning particular process requirements to the effect of instrumentation electrical system ventilation air conditioning lighting type .....

Fertilizer Corporation of India Ltd. Vs. Collector of C. Ex.

Court: Patna

..... end product they cannot be termed as raw materials introduced into a plant for processing where the process is so integrally connected with the ultimate production of goods that but for that ..... impossible this quality should coalesce with the requirement that its utilisation is in the manufacturing process is distinct from the manufacturing apparatus 21 counsel for the petitioner has placed strong .....

K.G. Denim Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1999)(65)ECC679

..... mercerising dyeing printing waterproofing rubberising shrink proofing organdie processing which precede the expression or any other process contemplate processes which impart a change of a lasting character ..... dyeing printing water proofing rubberising shrink proofing organdie processing which precede the expression or any other process contemplate processes which impart a change of a lasting .....

R. Prakash Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Cochin

..... purchased raw cashew nuts and after drying them it entrusted them with a company for processing the processed cashew kernels were brought back to the assessee s unit and packed and exported ..... hariharan chartered accountant submitted that though the cit a had proceeded correctly in comparing the processing charges payable in the factories in kerala alone without taking into account the charges payable .....

Narangs Hotels (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2000)74ITD190(Mum.)

..... nature and character of the goods of material which is subjected to the act of processing thus process is a word which has various meanings some wider than others there is however an ..... may not tantamount to manufacture cutting and polishing of rough diamonds is definitely a process which amounts to processing of goods to convert them into marketable form if not manufacture of goods 36 .....

The Belsund Sugar Co. Ltd. Vs. the State of Bihar and ors. Etc.

Court: Supreme Court of India

Reported in: AIR1999SC3125; 1999(4)ARBLR502(SC); 1999(3)BLJR2191; JT1999(5)SC422; 1999(4)SCALE516; (1999)9SCC620; [1999]Supp1SCR146

..... act defines agricultural produce as under agricultural produce means all produce whether processed or non processed manufactured or not of agriculture horticulture plantation animal husbandry forest sericulture pisciculture ..... 2 1 as already noted earlier would include all agricultural produce whether processed non processed or manufactured out of any primary agricultural produce wheat is a produce .....

Mehta Food Pvt. Ltd. Vs. State of Jammu and Kashmir and ors.

Court: Jammu and Kashmir

..... to above after collecting from the growers and before exporting them are subjected to various processes the processes which are undertaken by them as per the petitioners fall within the term manufacture ..... factories in the factories the walnuts and bitter apricots are subjected to various tests and processes these processes are manual as well as mechanical this as per the petitioners is done with .....

M/S. Trishul Steels Vs. the Municipal Corporation of the City of Auran ...

Court: Mumbai

Reported in: 2000(1)ALLMR592; 2000(2)BomCR140; (2000)2BOMLR466; 2000(1)MhLj529

..... imported about 8535 m tons of iron roads wires and after carrying out the said processes the processed material was exported outside the municipal limits during the period of three years the ..... refund not admissible the petitioner is importing steel rods and wire and they are being processed in different operations namely pickling threading flattening and galvanising the product which is exported is .....

Wipro Ltd. Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)LC712Tri(Mum.)bai

..... received in terms of contract the appellant also received consideration for such processing semi processed oil is again processed further by the appellant and they extract certain fatty acid and split ..... quantity of vegetable oils received notification also further provides that in case where the processes of hydrogenation or hydrolysis are done outside the factory manufacturing soap the credit shall .....

Cce Vs. Ap Paper Mills Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Hyderabad

Reported in: (2000)(90)LC792Tri(Hyd.)erabad

..... their production or manufacture on his own account in terms of the above definition any process includes process which are incidental or ancillary to the completion of manufactured product and also those ..... amounting to manufacture would be included in the term manufacture therefore it is not the process or processes resulting in manufacture that by itself would be sufficient for issue or non issue .....