( Chirukandan v. Superintendent, Central Excise

15 ELT 7Reported decision1984#19209 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2011 to 2016.

Judgments citing ( Chirukandan v. Superintendent, Central 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

…ed. As a verb ‘manufacture’ means to make, to invest, to fabricate or to produce an article by hand, by machinery or by other agencies. To manufacture is to produce something new out of existing materials ( Chirukandan v. Superintendent, Central Excise [1984] 15 ELT 7, 11 (Ker). The court referred to Corpus Juris Secundum Vol. 55 p. 667 and Vol. 72 page 1208). 12.7 Very recently, in the context of provisions of Central Excise Act, Hon’ble Supreme Court in the case of Maruti Suzuki India Ltd. vs. CCE (2015) 32 GSTR 28 (SC), held that only that activity as a result of which a transformation has taken place viz., n…

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

…ed. As a verb ‘manufacture’ means to make, to invest, to fabricate or to produce an article by hand, by machinery or by other agencies. To manufacture is to produce something new out of existing materials ( Chirukandan v. Superintendent, Central Excise [1984] 15 ELT 7, 11 (Ker). The court referred to Corpus Juris Secundum Vol. 55 p. 667 and Vol. 72 page 1208). 12.7 Very recently, in the context of provisions of Central Excise Act, Hon’ble Supreme Court in the case of Maruti Suzuki India Ltd. vs. CCE (2015) 32 GSTR 28 (SC), held that only that activity as a result of which a transformation has taken place viz., n…

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

…ed. As a verb ‘manufacture’ means to make, to invest, to fabricate or to produce an article by hand, by machinery or by other agencies. To manufacture is to produce something new out of existing materials ( Chirukandan v. Superintendent, Central Excise [1984] 15 ELT 7, 11 (Ker). The court referred to Corpus Juris Secundum Vol. 55 p. 667 and Vol. 72 page 1208). 12.7 Very recently, in the context of provisions of Central Excise Act, Hon’ble Supreme Court in the case of Maruti Suzuki India Ltd. vs. CCE (2015) 32 GSTR 28 (SC), held that only that activity as a result of which a transformation has taken place viz., n…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

( Chirukandan v. Superintendent, Central Excise (15 ELT 7) — Cited in 4 Judgments | BharatTax