9911796707
TMI Blog2012 (9) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... UR JJ. O R D E R Heard learned counsel on both sides. Delay condoned. Leave granted. In this batch of fifteen civil appeals, Civil Appeal No.2445 of 2005 is filed by the assessee and all other appeals are filed by the Department. The assessee(s) is a Cooperative Sugar Mill. The assessee(s) buys sugarcane grown by its Members. It undertakes a particular operation whose outcome is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [also called `sucrose'] is synthesized by the sugarcane plant from water and atmospheric carbon dioxide by the method of photosynthesis. Sugarcane, according to the assessee, is produced in the agriculture fields. In the sugar factory, after juice is extracted from the sugarcane, it is boiled. Microscopic crystals coalesce together to form macroscopic crystals and molasses. This, according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s test of manufacture needs to be seen in the context of the above process. If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word `manufacture'." The above test has to be applied and adjudicated on case to case basis. It depends on the type of product which ultimately emerges from a given op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they should have a panel of experts who may be engaged in appropriate cases so that the cases need not be remitted. We do not express any opinion on the merits of the case. We give liberty to the advocates on both sides to cite appropriate judgments of this Court which have laid down the test as to when an operation becomes `manufacture'. We have laid down the test in one of the cases, namely, O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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