Process And Processing - Judgment Search Results

Spasa Spares and Services Vs. the Commissioner of Central

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

..... commissioner of central excise chennai iii has held a that the process of rubberisation on the new spindles including the ones supplied ..... are not marketable but the same are marketed only after the process of engraving and that the copper rollers acquire commercial value therefore ..... the case was correct we will not be concerned with the process of manufacture of such rubber lining or ebonite lining or .....

Adhunik Synthetic Limited Vs. Municipal Council, Jalgaon and anr.

Court: Mumbai

Reported in: 2002(1)ALLMR532; 2002(1)BomCR115; (2002)1BOMLR140; 2002(1)MhLj27

..... 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 a distinctive name character and use ..... conclusion with equal justification be reached insistence on any sharp or intrinsic distinction between processing and manufacture we are afraid results in an oversimplification of both and tends to .....

Allied Marketing Agencies Vs. State of A.P.

Court: Andhra Pradesh

Reported in: [2002]126STC98(AP)

..... of a commercially different and distinct commodity it should be held that the said process involves process of manufacture in sterling foods case 1986 63 stc 239 the question that arose ..... change in substance of manufactured product after subjecting raw material to physical labour and mechanical process also commercially different and distinct article must emerge in large scale applying test it .....

Seelan Raj and ors. Vs. the Presiding Officer 1st Additional Labour Co ...

Court: Supreme Court of India

Reported in: [2001(89)FLR342]; JT2001(3)SC518; 2001LabIC1133; (2001)ILLJ1335SC; 2001(2)SCALE491; (2001)4SCC634; [2001]2SCR462; 2001(2)SCT406(SC); (2001)2UPLBEC1507

..... of the act has been defined under section 2 k as follows k manufacturing process means any process for i making altering repairing ornamenting finishing packing oiling washing cleaning breaking up ..... customers that in march 1983 the second respondent set up a data processing division which undertook data processing services such as preparation of pay rolls financial accounting and inventory control .....

Cce, Madras Vs. M/S. Bimetal Bearings Ltd.

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

Reported in: (2001)(138)ELT268Tri(Chennai)

..... applied to auto bodies machinery and other industrial products by electrostatic spraying techniques this process is claimed to minimize the pollution problems and waste encountered with solvent based ..... applied to mute bodies machinery any other industrial products be electrostatic spraying techniques this process is claimed to minimise the pollution problems and waste encountered with solvent based .....

Uday Shankar Bhat Vs. Union of India and ors.

Court: Karnataka

Reported in: ILR2002KAR2056; 2002(1)KarLJ190

..... defined by section 2 k of the factories act 1948 it reads manufacturing process means process for i making altering repairing ornamenting finishing packing oiling washing cleaning breaking up ..... or iv composing types of printing printing by letterpress lithography photogravure or other similar process or book binding or v constructing reconstructing repairing refitting finishing or breaking up ships .....

M/S. Nahar Fibres Ltd. Vs. Cce, Chandigarh

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... revenue authorities is wrong in as much as the goods can be subjected to process where the process does not amount to manufacture in the instant case single ply yarn was removed ..... assessees the departmental authorities found that the appellants were manufacturing single yarn and were further processing the single yarn into doubled multi folded yarn the department therefore alleged that since only .....

Shiva Suiting Ltd., Ashok Dinde, Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... demanded on several counts the first is that the appellant misclassified the fabrics that it processed the processed fabrics were liable to pay duty at different rates depending upon their composition one of ..... demanded is that the appellant misclassified its fabrics in addition to the fabrics that it processed on job work which we had dealt with earlier the show cause notice details at .....

Commissioner of Central Excise, Vs. Piramal Spinning and Weaving Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(145)ELT322Tri(Mum.)bai

..... this appeal manufactured filament or staple fibre it sent these fabrics for processing to processing house after receipt of the processed fabrics it cut them into lengths as desired by the buyers folded ..... any order of the deputy commissioner in that order the deputy commissioner held that the processes that the respondent undertook did not constitute manufacture and therefore the goods emerging as a .....

Deepak Nitrite Ltd. Vs. N.H. Rana

Court: Gujarat

Reported in: [2002(93)FLR431]

..... and 59 2 34 it was submitted that the entire thought process is tainted by misconception of law and wholly irrelevant matters and ..... case the company is manufacturing a very dangerous chemical product and process of manufacturing products is continuous so any breach or cessation of ..... an illegal strike the present petition is clearly an abuse of process of law and only with a view to extract money from .....