Commissioner of Central Excise v. Johnson & Johnson Ltd.

251 ITR 323Supreme Court of India2001#2506 most cited

What is Commissioner of Central Excise v. Johnson & Johnson Ltd. authority for?

The transformation of bulk powder into regulated, consumable capsules constitutes manufacturing under the definition provided in various statutes, qualifying for associated tax benefits and deductions.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Also referred to as

Commissioner of Central Excise v. Johnson & Johnson Ltd. · Section 2(29BA) · Section 80-IC · definition of manufacture · bulk powder to capsules · manufacturing process · value addition · industrial undertaking deductions · 251 ITR 323 · 188 ELT 467

Also reported as

188 ELT 467

Sections most often in play

Section 143(3)Section 147Section 2(29BA)Section 250(4)Section 271(1)(c)Section 80-ICSection 131Section 148

Issues it is cited on

section 2(29ba)section 80icsection 250(4)section 80ireason to believesection 271(1)section 131reassessment proceedingssection 271section 271(1)(c)section 27section 80

Judgments citing Commissioner of Central Excise v. Johnson & Johnson Ltd.

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 473/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh21 Jul 2025AY 2018-19
For Respondent: \nSmt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 80

…onsumable capsules constituted manufacturing under the\ndefinition provided in various statutes and judicial interpretations including:\n• Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)\n188 ELT 467 (SC)\n• Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)\n• India Cine Agencies v. CIT [2008] 17 SCC 385\n• Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)\n7.5 On the basis of the above said submission it was submitted that the\nappeal of the assessee is required to be allowed.\n8. Per contra, the Ld. DR supported the findings of the AO and CIT(A),\nsubmitting that the assessee was merely f…

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 472/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh21 Jul 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Bansal, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 148Section 80

…ted, consumable capsules constituted manufacturing under the definition provided in various statutes and judicial interpretations including: Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)  188 ELT 467 (SC) Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)  India Cine Agencies v. CIT [2008] 17 SCC 385  Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)  7.5 On the basis of the above said submission it was submitted that the appeal of the assessee is required to be allowed. 8. Per contra, the Ld. DR supported the findings of the AO and CIT(A), submitting that the assessee was merely fil…

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 471/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh21 Jul 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Bansal, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 148Section 80

…ted, consumable capsules constituted manufacturing under the definition provided in various statutes and judicial interpretations including: Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)  188 ELT 467 (SC) Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)  India Cine Agencies v. CIT [2008] 17 SCC 385  Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)  7.5 On the basis of the above said submission it was submitted that the appeal of the assessee is required to be allowed. 8. Per contra, the Ld. DR supported the findings of the AO and CIT(A), submitting that the assessee was merely fil…

DAXEN AGRITECH INDIA PVT. LTD. ,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 470/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh21 Jul 2025AY 2015-16
For Respondent: \nSmt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 80

…onsumable capsules constituted manufacturing under the\ndefinition provided in various statutes and judicial interpretations including:\n• Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)\n188 ELT 467 (SC)\n• Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)\n• India Cine Agencies v. CIT [2008] 17 SCC 385\n• Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)\n7.5 On the basis of the above said submission it was submitted that the\nappeal of the assessee is required to be allowed.\n8. Per contra, the Ld. DR supported the findings of the AO and CIT(A),\nsubmitting that the assessee was merely f…

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 469/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh21 Jul 2025AY 2014-15
For Respondent: \nSmt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 80

…onsumable capsules constituted manufacturing under the\ndefinition provided in various statutes and judicial interpretations including:\n• Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)\n188 ELT 467 (SC)\n• Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)\n• India Cine Agencies v. CIT [2008] 17 SCC 385\n• Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)\n7.5 On the basis of the above said submission it was submitted that the\nappeal of the assessee is required to be allowed.\n8. Per contra, the Ld. DR supported the findings of the AO and CIT(A),\nsubmitting that the assessee was merely f…

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 468/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh21 Jul 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Bansal, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 148Section 80

…ted, consumable capsules constituted manufacturing under the definition provided in various statutes and judicial interpretations including: Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)  188 ELT 467 (SC) Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)  India Cine Agencies v. CIT [2008] 17 SCC 385  Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)  7.5 On the basis of the above said submission it was submitted that the appeal of the assessee is required to be allowed. 8. Per contra, the Ld. DR supported the findings of the AO and CIT(A), submitting that the assessee was merely fil…

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

ITA 467/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh21 Jul 2025AY 2011-12
For Appellant: Shri Aman Bansal, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 143(1)Section 143(3)Section 80

…onsumable capsules constituted manufacturing under the\ndefinition provided in various statutes and judicial interpretations including:\n• Commissioner of Central Excise vs. Johnson & Johnson Ltd. (2005)\n188 ELT 467 (SC)\n• Aspinwall & Co. Ltd. v. CIT [2001] 251 ITR 323 (SC)\n• India Cine Agencies v. CIT [2008] 17 SCC 385\n• Arihant Tiles & Marbles v. ITO [2010] 320 ITR 79 (SC)\n7.5 On the basis of the above said submission it was submitted that the\nappeal of the assessee is required to be allowed.\n8. Per contra, the Ld. DR supported the findings of the AO and CIT(A),\nsubmitting that the assessee was merely f…

M/S SUBEX LIMITED vs. THE DEPUTY COMMISSIONER OF

Appeal is allowed

ITA/42/2017HC Karnataka26 Aug 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 10Section 10ASection 143(3)Section 260

…n binary code and it is intangible. It can be used only when loaded onto a compatible hardware. Therefore, in our view, hardware becomes an integral part of the exported commodity. 11 (2001 251 ITR 323 (SC) I.T.A No.42/2017 18 (f) Puttur Petro Products Pvt. Ltd. Vs. ACIT12 In this case, this Court was considering the activity involving in a LPG bottling plant and has held that once the manufactur…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, both the appeals are partly allowed for statistical purposes

ITA 2171/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2014-15 & Assessment Year: 2013-14

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri Narendra Singh Janpangi (DR)
Section 132Section 139Section 153ASection 80I

…icer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to verify whether the product or the article produced by the assessee is different from the raw material having the different market value and which cannot be reconverted into the raw material, this Tribunal can verify the same by visiting the industrial un…

DCIT (LTU), NEW DELHI vs. M/S. GAIL (INDIA) LTD., NEW DELHI

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…India v. Delhi Cloth and General Mills Co. Ltd.,  AIR 1963 SC 791 Name Tulaman Manufacturers Pvt. Ltd. v. CCE: [1990] 183 ITR 577 (SC)  Ujagar Prints vs. Union of India: 179 ITR 317, 341 (SC)  N.C. Budhiraja: 204 ITR 412 (SC)  Aspinwall & Co. Ltd. V. CIT: 251 ITR 323 (SC)  CST vs. Jagannnath Cotton Company: 99 STC 83, 86 (SC)  CIT vs. Sesa Goa Ltd.: 279 ITR 331 (SC)  India Cine Agency v. CIT: 308 ITR 98 (SC)  ITO v. Arihant Tiles and Marbles (P) Ltd.: 320 ITR 79 (SC)  Ship Scrap Traders v. CIT: 251 ITR 806 (Bom)  Orient Longman Ltd V. ITO: 130 ITR 477 (Del.)  CIT V. Ajay Printery (P) Ltd: 58 ITR 811 (G…

GAIL (INDIA) LTD.,NEW DELHI vs. DCIT-LTU DELHI, NEW DELHI

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…India v. Delhi Cloth and General Mills Co. Ltd.,  AIR 1963 SC 791 Name Tulaman Manufacturers Pvt. Ltd. v. CCE: [1990] 183 ITR 577 (SC)  Ujagar Prints vs. Union of India: 179 ITR 317, 341 (SC)  N.C. Budhiraja: 204 ITR 412 (SC)  Aspinwall & Co. Ltd. V. CIT: 251 ITR 323 (SC)  CST vs. Jagannnath Cotton Company: 99 STC 83, 86 (SC)  CIT vs. Sesa Goa Ltd.: 279 ITR 331 (SC)  India Cine Agency v. CIT: 308 ITR 98 (SC)  ITO v. Arihant Tiles and Marbles (P) Ltd.: 320 ITR 79 (SC)  Ship Scrap Traders v. CIT: 251 ITR 806 (Bom)  Orient Longman Ltd V. ITO: 130 ITR 477 (Del.)  CIT V. Ajay Printery (P) Ltd: 58 ITR 811 (G…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2175/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11
Section 143(3)Section 80I

…icer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to verify whether the product or the article produced by the assessee is different from the raw material having the different market value and which cannot be reconverted into the raw material, this Tribunal can verify the same by visiting the industrial un…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2174/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12
Section 143(3)Section 80I

…icer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to verify whether the product or the article produced by the assessee is different from the raw material having the different market value and which cannot be reconverted into the raw material, this Tribunal can verify the same by visiting the industrial un…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2173/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 May 2020AY 2012-13
Section 143(3)Section 80I

…icer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to verify whether the product or the article produced by the assessee is different from the raw material having the different market value and which cannot be reconverted into the raw material, this Tribunal can verify the same by visiting the industrial un…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…ans. These activities have been considered as manufacturing activity for the purpose of the provisions of section 32(1)(iia) of the I.T. Act and additional depreciation claimed has been allowed. The Supreme Court in the case of Aspin Wall & Co., V. CIT (2001) 251 ITR 323 had held the following processes as manufacturing activity for the purpose of 32(1 )(iia) of the Act. i) Receipt of coffee from the estates ii) Storage of coffee in covered godowns iii) Drying of coffee to the required standards prescribed by the coffee board in drying yards iv) Hulling/pealing/polishing v) Grading of coffee mechanically vi) Colo…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…ans. These activities have been considered as manufacturing activity for the purpose of the provisions of section 32(1)(iia) of the I.T. Act and additional depreciation claimed has been allowed. The Supreme Court in the case of Aspin Wall & Co., V. CIT (2001) 251 ITR 323 had held the following processes as manufacturing activity for the purpose of 32(1 )(iia) of the Act. i) Receipt of coffee from the estates ii) Storage of coffee in covered godowns iii) Drying of coffee to the required standards prescribed by the coffee board in drying yards iv) Hulling/pealing/polishing v) Grading of coffee mechanically vi) Colo…

M/S. INDAGRO FOODS LTD.,MUMBAI vs. ACIT - (OSD) 2(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 7342/MUM/2008[2003-2004]Status: DisposedITAT Mumbai26 Apr 2019AY 2003-2004

Bench: Shri Pawan Singh & Shri N.K. Pradhan

For Appellant: Shri Percy Pardiwala, with Ms. Vasanti PatelFor Respondent: Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s)
Section 254(1)Section 80HSection 80I

…’ble Supreme Court in DCIT vs. K.M. Mohammad Ali (90 SOT 174 (SC), DCIT vs. A.B. Ismail (62 STC 394 (SC), CIT vs. Emptee 7 ITA No. 7342 to 7344 Mum 2008-M/s Indagro Foods Ltd. Poly-Yarn (P.) Ltd. [2010 188 TAXMAN 188 (SC), Aspinwall and Co. Ltd. vs. CIT [251 ITR 323 (SC) CIT vs. Hindustan Petroleum Corporation Ltd. [2017] 396 ITR 696 (SC), decision of Hon’ble Kerala High Court in Meat Products of India Ltd. vs. State of Kerala (Vol. 137 page 570 (137 STC 570 (Kerala), decision of Hon’ble High Court of Bombay in Associated Capsules (P.) Ltd. vs. DCIT [2011] 197 TAXMAN 84 (Bom.), decision of Chennai Tribuna…

ITO, DEHRADUN vs. M/S. RUDRA WOODPACK PVT. LTD., UTTRAKHAND

Accordingly the appeal of the revenue is therefore, dismissed

ITA 71/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2019AY 2012-13

Bench: Sh. K.N.Chary & Sh. O.P. Meenaita No.71/Del./2016 : Asstt. Year : 2012-13

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 133ASection 143(3)Section 2Section 80I

…ted by the asessee to show that the opinions on such matters expressed by the AO do not take the products, i.e. wooden crates out of the ambit of manufactured products that are not entitled for deduction u/s 80IC. 16. In the case of Aspinwal & Co Ltd. Vs. CIT 251 ITR 323 (2001), the Hon’ble Supreme Court has held that “The word 'manufacture' has not been defined in the Act. In the absence of a definition of the word ‘manufactu'e’ it has to be given a meaning as is understood in common parlance. It is to be ur derstood as meaning the production of articles for use from raw or prepared materials by giving such mate…

ACIT, CIR-3(2), GANGTOK, SIKKIM, SIKKIM vs. M/S UNICORN INDUSTRIES,, SIKKIM

Appeal is partly allowed in above terms

ITA 48/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Jan 2019AY 2010-2011

Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2010-11

Section 142(1)Section 143(3)Section 148Section 80I

…icer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to verify whether the product or the article produced by the assessee is different from the raw material having the different market value and which cannot be reconverted into the raw material, this Tribunal can verify the same by visiting the industrial un…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1965/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…cer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to verify whether the product or the article produced by the assessee is different from the raw material having the different market value and which cannot be reconverted into the raw material, this Tribunal can verify the same by visiting the ITA No. 1962-…

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Commissioner of Central Excise v. Johnson & Johnson Ltd. (251 ITR 323) — Cited in 46 Judgments | BharatTax