Name Tulaman Manufacturers Pvt. Ltd. v. Collector of Central Excise

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

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

…t results from undertaking a process, the same would amount to “production”:  Dy. CST v. PIO Food Packers [1980] 46 STC 63 (SC)  Union of 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)…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

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

…t results from undertaking a process, the same would amount to “production”:  Dy. CST v. PIO Food Packers [1980] 46 STC 63 (SC)  Union of 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)…

ACIT, Faridabad vs. Sh Sunil Parkash, Faridabad

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

…ommodity after a transformation from the raw materials employed by him, and hence there was a "manufacture", not a "trade", in view of the decisions of the Apex Court in the cases of Name Tulaman Manufacturers Pvt. Ltd. Vs. Collector of Central Excise, (1990) 183 ITR 577 (SC), CIT Vs. N.C. Budhiraja & Co. & Another, (1993) 209 ITR 412 (SC), and Arthur E. Newell Vs. CIT (1997) 223 ITR 776. The A.O's reference to the words "manufacture"," manufacture/produce" and “article or thing" explained in para 4.2, 4.3 and 4.4 of her order, is only general, and rather proves the case of the assessee in all respects, and entit…

ACIT, Faridabad vs. Sh. Sunil Parkash, Faridabad

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

…ommodity after a transformation from the raw materials employed by him, and hence there was a "manufacture", not a "trade", in view of the decisions of the Apex Court in the cases of Name Tulaman Manufacturers Pvt. Ltd. Vs. Collector of Central Excise, (1990) 183 ITR 577 (SC), CIT Vs. N.C. Budhiraja & Co. & Another, (1993) 209 ITR 412 (SC), and Arthur E. Newell Vs. CIT (1997) 223 ITR 776. The A.O's reference to the words "manufacture"," manufacture/produce" and “article or thing" explained in para 4.2, 4.3 and 4.4 of her order, is only general, and rather proves the case of the assessee in all respects, and entit…