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TMI Blog1996 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted by the lower Appellate Authority. 2. I have heard Shri M. Jaya Raman, learned DR and Shri Alok Arora, learned counsel and carefully considered the rival submissions. 3. The manufacture of sugar in the respondent s factory commences with the unloading of cane from truck, cart etc. to the conveyor belt which in turn feds it to their Sugar Crusher. The process of manufacture of sugar is an integral and continuous one as borne out from flow chart which is appended to this order as Annexure A. The case of the department is that cane unloader is nothing but a material handling equipment and is hence not a machine used for production of processing of any goods covered by the explanation to Rule 57Q. DR relies upon the order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent article or a commodity. But, that process itself may consist of several processes which may or may not bring about any change at every intermediate stage. But the activities or the operations may be so integrally connected that the final result is the production of a commercially different article. Therefore, any activity or operation which is the essential requirement and is so related to the further operations for the end result would also be a process in or in relation to manufacture to attract the relevant clause in the exemption notification. In our view, the word `process in the context in which it appears in the aforesaid notification includes an operation or activity in relation to manufacture. 17. The transfer of raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that without anyone of these operations manufacturing process is impossible to be completed. Therefore, if power is used in anyone of these operations or anyone of the operations is carried on with the aid of power, it is a case where in or in relation to the manufacture the process is carried on with the aid of power. 22. We are, therefore, of the view that if any operation in the course of manufacture is so integrally connected with the further operations which result in the emergence of manufactured goods and such operation is carried on with the aid of power, the process in or in relation to the manufacture must be deemed to be one carried on with the aid of power. In this view of the matter, we are unable to accept the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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