Collector of Central Excise, Jaipur v. Rajasthan State Chemical Works

M/S. MADHURI REFINERS (P) LTD.,INDORE vs. DCIT-3(1), INDORE

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 M/S. Madhuri Refiners Dcit, 3(1) Private Ltd., Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1884 C Assessee By Shri Pankaj Shah, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.09.2022 Date Of Pronouncement 21.09.2022 O R D E R Per B.M. Biyani, A.M.:

…ected with the ultimate production of goods that but for that process processing of goods would be impossible or commercially inexpedient, that process is one in relation to the manufacture. Collector of Central Excise v. Rajasthan State Chemical Works [1991) 4 SCC 473) = (2002-TIOL-66-SC-CX). 7. To put it differently, the test to determine whether a particular activity amounts to "manufacture' or not is: Does a new and different good emerge having distinctive name, use and character. The moment there is transformation into a new commodity commercially known as a distinct and separate commodity having its charac…

M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

…he article. The test of integrated process without which manufacture would be impossible or commercially inexpedient. 25. It is at this point that the decision contained in Collector of Central Excise, Jaipur v. Rajasthan State Chemical Works, (1991) 4 SCC 473 needs explanation. This Court was concerned with the language of a certain notification which read as follows: “In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all goods falling under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944…

M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

…he article. The test of integrated process without which manufacture would be impossible or commercially inexpedient. 25. It is at this point that the decision contained in Collector of Central Excise, Jaipur v. Rajasthan State Chemical Works, (1991) 4 SCC 473 needs explanation. This Court was concerned with the language of a certain notification which read as follows: “In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all goods falling under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944…

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

…e scope of the exemption notification. Such exemption notification must be strictly construed and the assessee should bring himself squarely within the ambit of the notification. No extended meaning can be given to the exempted item to 1 (1995) 4 SCC 473 Civil Appeal Nos. 5523 & 6037 of 2004 Page 15 of 19 Page 16 JUDGMENT enlarge the scope of exemption granted by the notification.” 19) This principle has been reiterated time and again. It is not necessary to take note of all such cases. We would however like to reproduce the restatement of this member by the Constitutional bench…

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

…e scope of the exemption notification. Such exemption notification must be strictly construed and the assessee should bring himself squarely within the ambit of the notification. No extended meaning can be given to the exempted item to 1 (1995) 4 SCC 473 Civil Appeal Nos. 5523 & 6037 of 2004 Page 15 of 19 Page 16 JUDGMENT enlarge the scope of exemption granted by the notification.” 19) This principle has been reiterated time and again. It is not necessary to take note of all such cases. We would however like to reproduce the restatement of this member by the Constitutional bench…

M/S. FLEX ENGINEERING LTD. vs. COMMNR. OF CENTRAL EXCISE, U.P

The appeals are allowed and the

…ference was made in Solaris Chemtech Limited (supra), this Court had held that any operation which results in the emergence of the manufactured goods would come within the ambit of the term manufacture. This is because of the 6 AIR 1965 SC 1310 7 (1991) 4 SCC 473 : 1991 (55) E.L.T. 444 (S.C.) 1 words used in Rule 57A, namely, goods used in or in relation to the manufacture of final products. 16. At this juncture, it would also be apposite to refer to Circular No.33/33/94/CX.8, dated 4th May 1994, issued by the Central Board of Excise and Customs, relating to the Modvat scheme. The relevant part of t…

COMMNR. OF CENTRAL EXCISE, NAGPUR vs. M/S. GURUKRIPA RESINS PVT. LTD

The appeals are allowed and the orders passed by the

…e revenue, strenuously urged that the decisions of the Tribunal are clearly erroneous in as much as it failed to appreciate that: (i) without the process of condensation of vapours, the final products i.e. “Turpentine Oil” & 1 (2002) 10 SCC 64 2 (1991) 4 SCC 473 5 “Rosin” cannot be manufactured; (ii) condensation is not possible without sprinkling of water on the copper stills/coils containing vapours of Turpentine and (iii) for sprinkling of water lifting of water to a particular height with the aid of an electric motor is essential, otherwise water would not fall on the coils by the force o…

COMMNR. OF CENTRAL EXCISE, NAGPUR vs. M/S. GURUKRIPA RESINS PVT. LTD

The appeals are allowed and the orders passed by the

…e revenue, strenuously urged that the decisions of the Tribunal are clearly erroneous in as much as it failed to appreciate that: (i) without the process of condensation of vapours, the final products i.e. “Turpentine Oil” & 1 (2002) 10 SCC 64 2 (1991) 4 SCC 473 5 “Rosin” cannot be manufactured; (ii) condensation is not possible without sprinkling of water on the copper stills/coils containing vapours of Turpentine and (iii) for sprinkling of water lifting of water to a particular height with the aid of an electric motor is essential, otherwise water would not fall on the coils by the force o…

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

Appeal is allowed and the

…le in cases where only processing activity is carried out. Further, such production activity must be by an industrial undertaking.\024 45. In Collector of Central Excise, Jaipur etc. v. Rajasthan State Chemical Works, Deedwana, Rajasthan etc. (1991) 4 SCC 473, the court had defined the word \021manufacture\022 as under: \023Manufacture implies a change but every change is not manufacture, yet every change of an article is the result of treatment, labour and manipulation. Naturally, manufacture is the end result of one or more processes through which the original commodities are made to pa…

M/S. IMPRESSION PRINTS vs. COMMISSIONER OF CENTRAL EXCISE, DELHI-1

…at such activity amounts to manufacture within the meaning of Section 2(f) of the said Act. Reliance was also placed upon the case of Collector of Central Excise, Jaipur vs. Rajasthan State Chemical Works, Deedwana, Rajasthan, reported in (1991) 4 SCC 473. In this case this Court was considering whether the two assessees therein were entitled to the benefit of an exemption Notification. In that Notification exemption was not available to goods "in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power". One of the assessee therein manufactured…