12.5 In Indian Organic Chemicals Ltd. v. Collector of Customs and Excise

88 ELT 644Supreme Court of India1996#25787 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2016.

Judgments citing 12.5 In Indian Organic Chemicals Ltd. v. Collector of Customs and Excise

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1009/BANG/2015[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…every change is not manufacture. A new and ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 21 of 72 different article must emerge having a distinctive name, character or use. 12.5 In Indian Organic Chemicals Ltd. v. Collector of Customs and Excise [1996] 88 ELT 644 (SC) also, it was held that goods cannot be said to be manufacture if commodity distinct or different from the original input is not produced—same view in CCE v. Pan Pipes Resplendents Ltd. [2006] 193 ELT 129 (SC), Kesarwani Zarda Bhandar v. State of U.P. [2009] 19 VST 545 (SC). 12.6 In UOI v. J.G. Glass Industries Ltd. [1999] 114 STC 387 (SC), t…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1008/BANG/2015[2004-05]Status: DisposedITAT Bangalore20 Sept 2016AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…every change is not manufacture. A new and ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 21 of 72 different article must emerge having a distinctive name, character or use. 12.5 In Indian Organic Chemicals Ltd. v. Collector of Customs and Excise [1996] 88 ELT 644 (SC) also, it was held that goods cannot be said to be manufacture if commodity distinct or different from the original input is not produced—same view in CCE v. Pan Pipes Resplendents Ltd. [2006] 193 ELT 129 (SC), Kesarwani Zarda Bhandar v. State of U.P. [2009] 19 VST 545 (SC). 12.6 In UOI v. J.G. Glass Industries Ltd. [1999] 114 STC 387 (SC), t…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 767/BANG/2014[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…every change is not manufacture. A new and ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 21 of 72 different article must emerge having a distinctive name, character or use. 12.5 In Indian Organic Chemicals Ltd. v. Collector of Customs and Excise [1996] 88 ELT 644 (SC) also, it was held that goods cannot be said to be manufacture if commodity distinct or different from the original input is not produced—same view in CCE v. Pan Pipes Resplendents Ltd. [2006] 193 ELT 129 (SC), Kesarwani Zarda Bhandar v. State of U.P. [2009] 19 VST 545 (SC). 12.6 In UOI v. J.G. Glass Industries Ltd. [1999] 114 STC 387 (SC), t…

12.5 In Indian Organic Chemicals Ltd. v. Collector of Customs and Excise (88 ELT 644) — Cited in 3 Judgments | BharatTax