Aman Marble Industries (P.) Ltd. v. Collector of Central Excise

1 SCC 279Supreme Court of India2005#6569 most cited

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2006 to 2024.

Also reported as

157 ELT 393

Sections most often in play

Section 143(3)Section 2(29BA)Section 32(1)(iia)Section 32A Section 32AC Section 80-I Section 80-IA Section 80-IB

Issues it is cited on

ready for use section 32a section 115o section 32(1)(iia)section 10(2)additional depreciation section 80hh assessment order erroneous section 10(34)computer software put to use section 32(1)

Judgments citing Aman Marble Industries (P.) Ltd. v. Collector of Central Excise

ADDL.CIT, SPECIAL RANGE-4, NEW DELHI vs. IDEMITSU LUBE INDIA P.LTD, NEW DELHI

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

ITA 7950/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Apr 2024AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2014-15] Addl.Cit, Vs M/S. Idemitsu Lube Pvt.Ltd., Special Range-04, 603, 6Th Floor, Eros New Delhi Corporate Tower, Nehru Place, New Delhi-110019. Pan-Aabci5684A Appellant Respondent

Section 143(3)Section 2Section 32(1)(iia)Section 32A

…s of the cases in hand, there is certainly an activity which will come in the category of “manufacture” or “production” under Section 80-IA of the Income Tax Act. 17. As stated hereinabove, the judgment of this Court in Aman Marble Industries (P) Ltd. [(2005) 1 SCC 279 : (2003) 157 ELT 393] was not required to construe the word “production” in addition to the word “manufacture”. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject act…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 319/GTY/2018[2014-15]Status: DisposedITAT Guwahati08 Dec 2022AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

…re is certainly an activity which will come in the category of 'manufacture' or 'production' under section 80-1A of the Income-tax Act. As stated hereinabove, the judgment of this court in Aman Marble Industries (P.) Ltd. v. Collector of Central Excise [2005] 1 SCC 279; [2003] 157 ELT 393 (SC) was not required to construe the word 'production' in addition to the word 'manufacture'. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 318/GTY/2018[2013-14]Status: DisposedITAT Guwahati08 Dec 2022AY 2013-14

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

…re is certainly an activity which will come in the category of 'manufacture' or 'production' under section 80-1A of the Income-tax Act. As stated hereinabove, the judgment of this court in Aman Marble Industries (P.) Ltd. v. Collector of Central Excise [2005] 1 SCC 279; [2003] 157 ELT 393 (SC) was not required to construe the word 'production' in addition to the word 'manufacture'. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 240/GTY/2018[2014-15]Status: DisposedITAT Guwahati08 Dec 2022AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

…re is certainly an activity which will come in the category of 'manufacture' or 'production' under section 80-1A of the Income-tax Act. As stated hereinabove, the judgment of this court in Aman Marble Industries (P.) Ltd. v. Collector of Central Excise [2005] 1 SCC 279; [2003] 157 ELT 393 (SC) was not required to construe the word 'production' in addition to the word 'manufacture'. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 239/GTY/2018[2013-14]Status: DisposedITAT Guwahati08 Dec 2022AY 2013-14

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

…re is certainly an activity which will come in the category of 'manufacture' or 'production' under section 80-1A of the Income-tax Act. As stated hereinabove, the judgment of this court in Aman Marble Industries (P.) Ltd. v. Collector of Central Excise [2005] 1 SCC 279; [2003] 157 ELT 393 (SC) was not required to construe the word 'production' in addition to the word 'manufacture'. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 238/GTY/2018[2012-13]Status: DisposedITAT Guwahati08 Dec 2022AY 2012-13

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

…re is certainly an activity which will come in the category of 'manufacture' or 'production' under section 80-1A of the Income-tax Act. As stated hereinabove, the judgment of this court in Aman Marble Industries (P.) Ltd. v. Collector of Central Excise [2005] 1 SCC 279; [2003] 157 ELT 393 (SC) was not required to construe the word 'production' in addition to the word 'manufacture'. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject…

PR. CIT CIRCLE-2, MUMBAI vs. BHARAT PRTROLEUM CORPORATION LTD., MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 1601/MUM/2020[2016-17]Status: DisposedITAT Mumbai05 Sept 2022AY 2016-17

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1601/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2016-17) Bharat Petroleum बिधम/ Pcit, Circle-2 Corporation Ltd. Room No.344, Aayakar Vs. Taxation Section, Bhavan, M. K. Road, 4Th Floor, Bharat Bhavan 1, Mumbai-400020. 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai- 400001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacb2902M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jehangir D. Mistry Revenue By: Dr. Mahesh Akhade (Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2022 घोषणा की तारीख /Date Of Pronouncement: 05/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Appeal Has Been Preferred By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax-02 [Hereinafter Referred To As The “Pcit”], Mumbai Dated 21.02.2020 For Assessment Year [Hereinafter Referred To As “Ay”] 2016-17 Passed Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”].

For Appellant: Shri Jehangir D. MistryFor Respondent: Dr. Mahesh Akhade (DR)

Section 10(34)Section 142(1)Section 143(3)Section 2Section 263Section 32A

…s of the cases in hand, there is certainly an activity which will come in the category of “manufacture” or “production” under Section 80-IA of the Income Tax Act. 17. As stated hereinabove, the judgment of this Court in Aman Marble Industries (P) Ltd. [(2005) 1 SCC 279 : (2003) 157 ELT 393 ] was not required to construe the word “production” in addition to the word “manufacture”. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject ac…

BHARAT PRTROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT CIRCLE-2, MUMBAI

In the result, appeal of the assessee is allowed for parity of reasons

ITA 1602/MUM/2020[2015-16]Status: DisposedITAT Mumbai23 Feb 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order

For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi

Section 10(34)Section 236Section 263Section 32A

…s of the cases in hand, there is certainly an activity which will come in the category of “manufacture” or “production” under Section 80-IA of the Income Tax Act. 17. As stated hereinabove, the judgment of this Court in Aman Marble Industries (P) Ltd. [(2005) 1 SCC 279 : (2003) 157 ELT 393 ] was not required to construe the word “production” in addition to the word “manufacture”. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject ac…

BHARAT PETROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT, CIRCLR-2,, MUMBAI

In the result, appeal of the assessee is allowed for parity of reasons

ITA 1600/MUM/2020[2017-18]Status: DisposedITAT Mumbai23 Feb 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order

For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi

Section 10(34)Section 236Section 263Section 32A

…s of the cases in hand, there is certainly an activity which will come in the category of “manufacture” or “production” under Section 80-IA of the Income Tax Act. 17. As stated hereinabove, the judgment of this Court in Aman Marble Industries (P) Ltd. [(2005) 1 SCC 279 : (2003) 157 ELT 393 ] was not required to construe the word “production” in addition to the word “manufacture”. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the view that the subject ac…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE vs. M/S. JSW STEEL PROCESSING CENTRES LTD, BANGALORE

In the result, appeal of the Revenue is allowed while the appeal of the assessee is dismissed

ITA 1978/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Mar 2018AY 2013-14

Bench: Shri. Inturi Rama Rao

For Appellant: Shri. K. Kotresh, CAFor Respondent: Smt. Padmameenakshi, JCIT

Section 2(29)(BA)Section 32Section 32(1)(iia)Section 37Section 40

…he activity carried out by the assessee to be manufacturing. Similarly in in ITO v. Arihant Tiles & Marbles (P.) Ltd. [2010] 320 ITR 79/186 Taxman 439, after taking into account its earlier decisions rendered in Aman Marble Industries (P.) Ltd. v. CCE, [2005] 1 SCC 279; CIT v. Sesa Goa Ltd. [2004] 271 ITR 331/[2005] 142 Taxman 16 (SC); Lucky Minmat (P.) Ltd. v. CIT [2001] 9 SCC 669; Rajasthan SEB v. Associated Stone Industries [2000] 6 SCC 141; and CIT v. N.C. Budharaja & Co. [1993] 204 ITA.1978 & 2001/Bang/2017 Page - 12 ITR 412/70 Taxman 312 (SC) held that in a case where the assessee was involved in the busi…

COMMISSIONER OF INCOME TAX 1 vs. M/S. HINDUSTAN PETROLEUM CORPORATION LTD

C.A. No.-009295-009295 - 2017Supreme Court03 Aug 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80Section 80H

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9295 OF 2017 COMMISSIONER OF INCOME TAX – 1, MUMBAI .....APPELLANT(S) VERSUS M/S. HINDUSTAN PETROLEUM CORPORATION LTD. .....RESPONDENT(S) W I T H CIVIL APPEAL NO. 9296 OF 2017 CIVIL APPEAL NO. 9297 OF 2017 CIVIL APPEAL NO. 9298 OF 2017 CIVIL APPEAL NO. 9299 OF 2017 CIVIL APPEAL NO. 9300 OF 2017 CIVIL APPEAL NO. 9301 OF 2017 CIVIL APPEAL NO. 9302 OF 2017 CIVIL APPEAL NO. 9303 OF 2017 CIVIL APPEAL NO. 9304 OF 2017 Digitally signed by NEELAM GULATI Date: 2017.08.03 16:43:32 IST Reason: Signature Not Verified 2 CIVIL APPEAL…

Commissioner of Income tAx, vs. Sri Padala Ramakrishna Reddy,

The appeals stand dismissed

ITTA/6/2009HC Telangana22 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10BSection 36(1)Section 80H

…Tax Officer, Udaipur Vs. Arihant Tiles and Marbles (P) Ltd.- (2010) 320 ITR 79 (SC), the Supreme Court has observed as under: “16. In the case of Aman Marble Industries Pvt. Ltd. v. Collector of Central Excise reported in MANU/SC/0858/2003 : 157 ELT 393(SC), the question that arose for consideration was whether cutting of marble blocks into marble slabs amounted to manufacture for the purposes of Central Excise Act. At the outset, we may point out that in the present case, we are not only concerned with the word "manufacture", but we are also concerned with the connotation of th…

The Commissioner of Income Tax vs. M/s. Bheema Wines

ITTA/200/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 109Section 13Section 13(2)Section 161Section 482

…te:16.12.2020 13:19:29 Signature Not Verified W.P.(CRL) Nos. 200/2010 & 339/2010 Page 15 of 16 (6) State of Maharashtra v. Pollonji Darabshaw Daruwalla 1987 (Supp) SCC 379; (7) Mohd. Mumtaz v. Nandini Satpathy and Ors. (1987) 1 SCC 279; 12. The Court would note that each of the aforesaid cases dealt with appeals either against conviction or acquittals and not on framing charge. The learned counsel for the CBI submits that allegations against the accused would be made out during trial. He submits that statement of witnesses, in particular, of Anit Mehta to the effect th…

CIT-7

ITA/190/2015HC Delhi09 Dec 2015

Section 260ASection 32Section 32(1)(iia)

…Rajasthan State Chemical Works (1991) 4 SCC 473, Collector of Central Excise v. Technoweld Industries (2003) 11 SCC 798, Marble Industries (P) Ltd. v. Collector of Central 2015:DHC:10063-DB ITA 190/2015 Page 8 of 15 Excise (2005) 1 SCC 279 and Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam (2001) 7 SCC 525. 17. As regards depreciation on the One Time Entry Fee, it was submitted that both the decisions referred to in the impugned order of the ITAT were distinguishable on facts. Reliance was placed on the decision in Deputy Commissioner of Income Tax v. Yellamma…

COMMISSIONER OF INCOME TAX vs. JYOTI LIMBOO

ITA/200/2010HC Delhi16 Feb 2010

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Section 109Section 13Section 13(2)Section 161Section 482

…te:16.12.2020 13:19:29 Signature Not Verified W.P.(CRL) Nos. 200/2010 & 339/2010 Page 15 of 16 (6) State of Maharashtra v. Pollonji Darabshaw Daruwalla 1987 (Supp) SCC 379; (7) Mohd. Mumtaz v. Nandini Satpathy and Ors. (1987) 1 SCC 279; 12. The Court would note that each of the aforesaid cases dealt with appeals either against conviction or acquittals and not on framing charge. The learned counsel for the CBI submits that allegations against the accused would be made out during trial. He submits that statement of witnesses, in particular, of Anit Mehta to the effect th…

INCOME TAX OFFICER,UDAIPUR vs. M/S ARIHANT TILES & MARBLES(P)LTD

C.A. No.-008036-008036 - 2009Supreme Court02 Dec 2009

Section 2Section 80I

…th such activity. Therefore, in our view the judgment of this Court in Rajasthan Electricity Board (supra) has no application to the facts of the present case. In the case of Aman Marble Industries Pvt. Ltd. vs. Collector of Central Excise, reported in 157 ELT 393 (SC), the question that arose for consideration was whether cutting of marble blocks into marble slabs amounted to manufacture for the purposes of Central Excise Act. At the outset, we may point out that in the present case, we are not only concerned with the word "manufacture”, but we are also concerned with th…

COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007

For Respondent: M/s Tara Agencies

…eld Industries (2003) 11 SCC 798, Metlex (I) (P) Ltd. v. Commissioner of Central Excise, New Delhi (2005) 1 SCC 271, Aman Marble http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 11 of 16 Industries (P) Ltd. v. Collector of Central Excise, Jaipur (2005) 1 SCC 279 and Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur (2005) 1 SCC 264, South Bihar Sugar Mills Ltd. & Another etc. v. Union of India & Another etc. AIR 1968 SC 922, Laminated Packings (P) Ltd. v. Collector of Central Excise, Guntur (1990) 4 SCC 51, Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. M/s…

HINDUSTAN POLES CORPORATION vs. COMMISSIONER OF CENTRAL EXCISE, CALCUTTA

Appeals are allowed and show cause

C.A. No.-005572-005573 - 2000Supreme Court27 Mar 2006

For Respondent: Commissioner of Central Excise, Calcutta

…and film which is lacquered or metallised or laminated. The Court arrived at a definite conclusion that a film remained a film and no new or distinct product has come into existence. In Aman Marble Industries (P) Ltd. vs. CCE reported in (2005) 1 SCC 279, the question arose whether cutting of marble slabs amounted to manufacture for the purpose of Central Excise Act. This Court observed that after the activity is completed a marble would remain marble. Therefore, this activity did not attract the tax. In Rajasthan SEB vs. Associated Stone Industries reported in (2000) 6 SCC 141, this…