Process And Processing - Definition - Law Dictionary Home Dictionary Definition process-and-processing

Definition :

Process and processing, the natural meaning of the word 'process' is a mode of treatment of certain materials in order to produce a good result, a species of activity performed on the subject matter in order to transform or reduce it to a certain stage. According to Oxford Dictionary one of the mean-ings of the word 'process' is 'a continuous and regular action or succession of actions taking place or carried on in a definite manner and leading to the accomplishment of some result.' The activity contemplated by the definition is perfectly general requiring only the continuous or quick succession. It is not one of the requisites that the activity should involve some operation on some material in order to effect its conversion to some particular stage. There is nothing in the natural meaning of the word 'process' to exclude its application to handling. There may be a process which consists only in handling and there may be a process which involves no handling or not merely handling but use or also use. It may be a process involving the handling of the material and it need not be a process involving the use of material. The activity may be subordinate but one in relation to the further process of manufacture. Any activity or operation which is the essential requirement and is so related to the further operations for the end result would also be a process in or in relation to manufacture to attract the relevant clause in the exemption notification, C.C.E. v. Rajasthan State Chemical Works, AIR 1991 SC 2222: (1991) 4 SCC 473: (1991) Supp 1 SCR 124.