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TMI Blog2014 (4) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... . [2007 (1) TMI 187 - SUPREME COURT OF INDIA] followed - the diesel and lubricant is used to generate electricity through DG sets which is used for the purpose of manufacturing yarn -as diesel is specifically and intentionally included in the definition of raw material u/s 2 (34) by the legislature, the question that whether it is directly or indirectly used in the process of manufacture is irrele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn and staple yarn. On the inspection made at the premises of the assessee on 24.5.01, it was found that during the assessment year 1996-97, the assessee had purchased high speed diesel and lubricants for using the same as raw material, by making such declaration on the Declaration Form ST-17, at the concessional tax rate of 3% under Section 10(1) of the said Act. Since the assessee was found to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.7.03. Being aggrieved by the same, the petitioner-Department had preferred the appeal before the Board, which was dismissed on 10.11.04, against which the present revision petition has been filed. 3. The only issue raised by the learned counsel Ms. Tanvi Sahai for the petitioner is that the respondent-assessee was responsible to pay the tax on the purchase of diesel and lubricants used for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trued as comprehending not only such things as they signify according to their nature and impact but also those things which the interpretation clause declares they shall include. There is no dispute in the instant case that the diesel and lubricant is used to generate electricity through DG sets which is admittedly used for the purpose of manufacturing yarn. Thus, it is seen that as diesel is spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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