Process And Processing - Judgment Search Results

Collector of Central Excise Vs. Tikitar Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(118)ELT468TriDel

..... 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 he also mentioned that even ..... held following tungabhadra industries decision that indubitably hydrogenation of rice brand oil is a process but all process need not be manufacture the supreme court held that edible rice bran oil would .....

Wyeth Laboratories Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)LC474Tri(Delhi)

..... as inputs is in order under rule 57f 2 as such process being process of reconditioning of inputs and that no specific meaning is ..... the word waste occurring in rule 57f 4 then inputs semi processed fully processed or converted into any other stage or further form called ..... sub rule we have to examine whether waste arises in the process or processing of ingots in respect of which modvat credit has been .....

Commissioner of C. Ex. Vs. Coats Viyella (India) Ltd.

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

Reported in: (2001)(128)ELT434Tri(Chennai)

..... existence a marketable commodity without the same being subjected to one or more of the processes aforesaid learned member judicial has also noted that the notification does not contain anything to ..... the court found that the initial exemption under the notification was conferred only on doubling processes and was never intended for large composite mills referred to as integrated units who carried .....

Ambika Enterprises Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... these observations clearly indicate that there is a distinction between the words process and manufacture by every process item processed undergoes some change but every change does not amount to manufacture there ..... be emergence of new substance having distinctive name character or use if by a process the commodity retains a continuing substantial identity then it cannot be said that manufacturing .....

Ambika Enterprises Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)79ITD473(Pune.)

..... these observations clearly indicate that there is a distinction between the words process and manufacture by every process item processed undergoes some change but every change does not amount to manufacture there ..... the assessee has assailed the order of commissioner under section 263 by contending that process carried on by the assessee does amount to manufacture inasmuch as the final commodity .....

California Democratic Party Vs. Jones

Court: US Supreme Court

..... 572 586 a states playa major role in structuring and monitoring the primary election process but the processes by which political parties select their nominees are not wholly public affairs that states ..... the political association s right to exclude more important than in its candidate selection process that process often determines the party s positions on significant public policy issues and it is .....

Commercial Taxes Officer Vs. Prakash Udhyog

Court: Rajasthan

Reported in: [2002]126STC372(Raj); 2000(2)WLN509

..... commodity passes which may vary from one case to another through several stages and process with each process the original commodity suffers some change every miniscule change does not bring into existence ..... used in construction work but when it is given different shape size by applying some process or processes it becomes specific items of building material like a block patti or ashlor which .....

Natwar Textile Processors Pvt. Vs. Commr. of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(70)ECC823

..... either in whole or in part are subjected to any process or processes specified in the said table within the factory in which ..... of the said item no 19 are subjected to any process or processes specified in the said table within the same factory in ..... 30 82 notification 80 76 exempted cotton fabrics when subjected to processes specified therein from payment of duty notification 80 76 is reproduced .....

Ambika Enterprises Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... these observations clearly indicate that there is a distinction between the words process and manufacture by every process item processed undergoes some change but every change does not amount to manufacture there ..... be emergence of new substance having distinctive name character or use if by a process the commodity retains a continuing substantial identity then it cannot be said that manufacturing .....

Mac Venetians Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT105TriDel

..... notification is contrasted with other notifications like notification 167 86 which uses the expression no process in or in relation to manufacture of the said goods the learned counsel submitted ..... the appellants had procured various inputs like aluminium channels fabrics etc by carrying out various processes on these materials they brought into existence an entirely new product namely blinds the .....