COMMNR.OF CENTRAL EXCISE, CHENNAI-II vs. M/S. TARPAULIN INTERNATIONAL

C.A. No.-005341-005341 - 2005Supreme Court04 August 201016 pages
For Petitioner: B. KRISHNA PRASADFor Respondent: V. N. RAGHUPATHY
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the process of cutting, stitching, and fitting eyelets to tarpaulin fabric does not constitute 'manufacture' as it does not bring into existence a new and distinct commodity with a different character or use.

What were the facts?

The assessee processed tarpaulin fabric by cutting, stitching, and fitting eyelets to create 'tarpaulin made-ups'. The department sought to levy excise duty, considering this a manufacturing process.

What were the issues?

Whether the conversion of tarpaulin fabric into tarpaulin made-ups by cutting, stitching, and fitting eyelets amounts to 'manufacture' for the purpose of levying central excise duty.

Which sections of the Income-tax Act were involved?

Section 2(f)

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Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURI ICTION CIVIL APPEAL NO.5341 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate ..……….Appellant Versus M/s. Tarpaulin International ..….…..Respondent WITH CIVIL APPEAL NOS.6624-6626 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate .……….Appellant Versus M/s. Tarpaulin International & Ors. .….…..Respondents WITH CIVIL APPEAL NOS.7563-7564 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate .……….Appellant Versus Rohini Mills Pvt. Ltd. ..….…..Respondent 1

WITH CIVIL APPEAL NO.7628 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate .……….Appellant Versus Geotex Mills Pvt. Ltd. ..….…..Respondent WITH CIVIL APPEAL NO.7629 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate

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