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

4 SCC 473Reported decision1991#8461 most cited

What is Collector of Central Excise, Jaipur v. Rajasthan State Chemical Works authority for?

An activity is considered 'manufacture' if it results in a new and different good with a distinctive name, use, and character, or if the process is so integral to the ultimate production of goods that it is impossible or commercially inexpedient without it.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2023.

Also referred to as

Collector of Central Excise v. Rajasthan State Chemical Works · manufacture · new goods · distinctive character · integral process · commercially inexpedient · excise duty · transformation of goods · distinct commodity

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

Vivek Mehrotra, Mumbai vs. DCIT CC 3(2), Mumbai

In the result, appeal filed by the Revenue is partly allowed for statistical purpose

ITA 2359/MUM/2018[2015-16]Status: DisposedITAT Mumbai30 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Vivek Mehrotra V. Dcit – Central Circle – 3(2) Office No. 116, Churchgate Chamber Room No. 1913, 19Th Floor Above Greater Bank, 5 New Marine Lines Air India Building, Nariman Point Mumbai -400020 Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent) Dcit – Central Circle – 3(2) V. Shri Vivek Mehrotra Central Range - 3 Office No. 116, Churchgate Chamber Above Greater Bank, 5 New Marine Lines Room No. 1913, 19Th Floor Mumbai -400020 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent)

Section 132Section 153ASection 292CSection 69ASection 6A

…d 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. (See Collector of Central Excise v. Rajasthan State Chemical Works [1991] 4 SCC 473). 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 26 ITA NO.2359 & 2170/MUM/2018…

M/S. Madhuri Refiners (P) Ltd., Indore vs. DCIT-3(1), Indore

In the result, this appeal of assessee is allowed

ITA 781/IND/2019[2015-16]Status: DisposedITAT Indore21 Sept 2022AY 2015-16

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.:

Section 143(2)Section 143(3)Section 2Section 2(29)(BA)Section 32(1)(iia)

…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…

CIT-7

ITA/190/2015HC Delhi09 Dec 2015
Section 260ASection 32Section 32(1)(iia)

…y as 'manufacture'. The word ‘manufacture’ had to be interpreted “in the context of the object and the language used in the section.” Reliance was also placed on the decisions in Collector of Central Excise, Jaipur v. 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 T…

Nalwa Steel & Power Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 2707/DEL/2009[2005-06]Status: DisposedITAT Delhi18 Nov 2015AY 2005-06

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Shri V.K. Tulsiyan, CAFor Respondent: Shri P. Dam Kanunjna, Senior DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 32(1)(iia)

…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. (See Collector of Central Excise v. Rajasthan State Chemical Works [1991] 4 SCC 473). x x x x x x x x x x x x x x x x x x x x x x 10 ITA No2707 /Del./2009 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…

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

C.A. No.-000583-000583 - 2005Supreme Court07 May 2015
Section 2

…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

C.A. No.-000583-000583 - 2005Supreme Court07 May 2015
Section 2

…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

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015
Section 11A

…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

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015
Section 11A

…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

C.A. No.-007152-007152 - 2004Supreme Court13 Jan 2012
Section 35H

…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

C.A. No.-007627-007627 - 2005Supreme Court11 Jul 2011
Section 35

…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

C.A. No.-007627-007627 - 2005Supreme Court11 Jul 2011
Section 35

…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

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B

…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

C.A. No.-003536-003536 - 2000Supreme Court24 Aug 2005
For Respondent: 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…