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TMI Blog1997 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ds output chords etc. In the battery manufacturing process, we assemble paste, bobbin washer into a can and cook the cell at a required temperature for specific time and then other processes follow. Since this assembling is completely automatic, synchronising the timing of receipt of each component in time and at appropriate place is very important without which the machine cannot run and there can be no production from this machine. The subject item PLC controls and regulates the movement of all these components and makes the machine run effectively. As these controls are computerised items like CPU, memory, chrods etc. are inevitable. We have taken Modvat credit in respect of two Pumps and the functions of these pumps are given below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed integrally in the process of the manufacture of dry cell batteries. He has pleaded that for the purpose of grant of Modvat credit the integrality of the process of manufacture has to be taken into reckoning. He has pleaded that the write-up would clearly show that these equipments are for making the process of manufacture possible and use of these equipments is with reference to particular stages of manufacture and processing in the plant and without the use of the same notified finished product could not have emerged. Therefore, he prayed for allowing the benefit of Modvat credit. 3. Heard Shri S. Murugandi, the learned DR. He has pleaded that use of these items are not integrally connected to the process of manufacture. The use o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als in order to produce a good result, a species of activity performed on the subject-matter in order to transform or reduce it to a certain stage. According to Oxford Dictionary one of the meanings of the word `process' is "a continuous and regular action or succession of actions taking place or carried on in a definite manner and leading to the accomplishment of some result." The activity contemplated by the definition is perfectly general requiring only the continuous or quick succession. It is not one of the requisites that the activity should involve some operation on some material in order to its conversion to some particular stage. There is nothing in the natural meaning of the word `process' to exclude its application to handling. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... designing is so integrally connected with the process of manufacturing of cloth, there is no reason to regard the process of designing as not being a part of the process of manufacture. The process of designing may be distinct from the actual process of turning out finished goods but, there is no warrant for limiting the meaning of the expression `in the manufacture of goods' to the process of production of goods only. The expression `in the manufacture of goods' takes within its encompass all processes which are directly related to the actual production. 16. A process is a manufacturing process when it brings out a complete transformation for the whole components so as to produce a commercially different article or a commodity. But, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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