Process And Processing - Judgment Search Results

Ankit Pipes Pvt. Ltd. and ors. Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (2006)142PLR652

..... sri venkateshwara pipes ltd and m s kanoria sugar and general by employing another process viz mazza process were impleaded as respondents no 5 and 6 respectively on their moving applications under ..... the petitioners 5 it is averred that in fact there is no process like automated lamination process within the magnani process for the purpose of manufacturing ac pressure pipes as pleaded by the .....

D.D. Shah and Brothers Vs. Union of India (Uoi) and anr.

Court: Rajasthan

Reported in: (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425

..... blend them into different specifications for convenient retail marketing through different brands the process remains processing for bringing some qualitative change but not bringing into existence any distinct tea ..... of the supreme court decision in chowgule s case supra distinguishing manufacture and process the term process in our opinion cannot be equated with manufacturing or producing in each .....

Commissioner of Central Excise Vs. Gautami Textile Industries and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2005)(102)ECC181

..... tariff act 1985 5 of 1986 when subjected to any process or processes specified in column 2 of the table hereto annexed in ..... and customs visakhapatnam all the three respondents are engaged in the processing of cotton fabrics falling under chapter 52 of ceta 1985 ..... explanation for the purposes of this notification calendaring shall include processing of cotton fabrics with the aid of zero zero machine .....

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

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

Reported in: (2005)(100)ECC317

..... to exempt from payment of duty all intermediaries even though marketable emerging in the process of manufacture of petroleum products from crude petroleum where such intermediaries were captively consumed ..... emphasis added ld counsel has claimed that the appellants have been undertaking their manufacturing processes in their declared refineries with the sanction of the proper officer and in accordance .....

Assistant Commissioner of Income Vs. Protinkem

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2006)102TTJ(Asr.)604

..... mt of raw material was lost in the manufacturing process the process loss was not the unique phenomenon of the year ..... bye products obtained and shortage wastage generated in the manufacturing process were maintained by the assessee the provisions of section 145 ..... of consumption of raw materials the production of finished goods process loss and manufacturing wastage he therefore rejected the book .....

Employees' State Insurance Corporation and Ors. Vs. Duncan Gleneagles ...

Court: Kolkata

Reported in: 2005(3)CHN116,[2005(106)FLR1029],(2005)IIILLJ174Cal

..... in common parlance in the absence of any definition on the concept that the process includes process to produce he also relied on the decision in assistant commissioner of commercial taxes ..... iv composing types for printing printing by letter press lithography photogravure or other similar process or book binding v constructing reconstructing repairing refitting finishing or breaking up ships or .....

Cit Vs. Gujarat State Export Corpn.

Court: Gujarat

Reported in: [2006]150TAXMAN560(Guj)

..... whether the commodity retains its nature of being an agricultural primary commodity considering the process involved in treating the unshelled groundnut before it attains the form of hps groundnuts ..... primary commodities are groundnuts in shell and the kernels that are ultimately exported after processing of groundnuts would cease to be agricultural primary commodities cannot be faulted with the .....

Domodar Jaganath Malpani Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... food or mixture of any kind made by a special process the process of roasting has not been excluded in note 1 to ..... mined was not being marketed and in the said circumstances the processes aforesaid leading to the emergence of the final marketable fertilizer amounted ..... would be finally marketed hence it appears to us that the process of roasting and grinding brought into existence a new and distinct .....

Additional Commissioner of Vs. Nestle India Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)94TTJ(Delhi)53

..... 1992 weaning food manufacturing technology was enhanced through the introduction of z line manufacturing process this process was developed by nestec to meet the specific needs of overseas market and was ..... learned counsel dwelt at length on the unique technology in relation to extraction process called much process resulting into better finished product from the same coffee beans he made reference .....

Commissioner of Income Tax Vs. Gujarat State Export Corporation

Court: Gujarat

Reported in: (2005)199CTR(Guj)217; [2006]280ITR62(Guj)

..... whether the commodity retains its nature of being an agricultural primary commodity considering the process involved in treating the unshelled groundnut before it attains the form of hps groundnuts ..... primary commodities are groundnuts in shell and the kernels that are ultimately exported after processing of groundnuts would cease to be agricultural primary commodities cannot be faulted with the .....