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TMI Blog2015 (5) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... the sense that the thing produced is by itself a commercially different commodity. The moment there is transformation, a new commodity commercially known as distinct and separate commodity having its own character, use and name, whether it be the result of one process or several processes, manufacture takes places and duty is attracted. Therefore, the Tribunal was justified in holding that the process undertaken by the assessee constitutes manufacture and that they are entitled to the benefit of Section 80(ia) of the Act. Accordingly, the substantial question of law is answered in favour of the assessee - Decided against the Revenue - IT APPEAL NOS. 351 & 352 OF 2009 - - - Dated:- 19-1-2015 - N.KUMAR AND B. VEERAPPA, JJ. Sri K.V. Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in assembling the radiation detectors, is essentially in the nature of preparation for installation of the radiation detectors. The said activities cannot be construed as assembling, amounting to production or manufacture of articles or things envisaged under Section 10B of the Act and therefore he affirmed the finding of the Assessing Authority. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal, on reconsideration of the entire material and after taking note of the law on the point, held, the process carried on by the assessee in getting the final product, shows that the assessee is engaged in manufacture or production of an article or thing and is entitled to deduction under Section 10B of the Act. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asic principle of detection in the scintillation based detectors is to use the scintillation crystals to convert the high energy radiation to near visible radiation and use a photo-detector diodes or photo-multiplier tubes (PMTs) to generate an electrical signal from the photons generated. The electrical signal can then be filtered, amplified and processed to give the necessary type of output-such as counts, images, signals, etc. The basic components of a detector are the crystal and the PMT (or a suitable Photo-Electric converter). The Construction of a Detector : the crystal and the PMT are the heart of the radiation detector. In addition, it includes several other parts in its construction to take care of many factors. The first facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple assembling of the various parts. The Crystals are sanded and polished to get the right reflectivity and surface quality for the collection and transmission of light. Such crystals are hygroscopic nature and therefore such crystals are to be sealed inside a hermetical seal. A magnetic shielding is also to be proved. Such crystal glass is to be interfaced with PMT and since the PMT is sensitive to the external light and therefore, PMT is to be sealed from the external light. The finished product, which is sold by the assessee is different from the material which are procured for making such a finished product. A series of process are carried out and a new product is evolved. The decision of the Apex Court in the case of Tara Agencies is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more processes through which the original commodities are made to pass. The process in manufacture or in relation to manufacture implies not only the production but also various stages through which the raw material is subjected to change by different operations. It is the cumulative effect of the various processes to which the raw material is subjected that the manufactured product emerges. The nature and extent of processing may vary from one case to another. There may be several stages of processing, a different kind of processing at each stage. With each process suffered, the original commodity experiences a change. The test for determining whether the manufacture can be said to have been taken place is whether the commodity, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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