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TMI Blog2000 (2) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court at Madras dismissing a writ petition filed by it. The appellant manufactures biscuits, bread and cake. It uses as ingredients for the purpose wheat flour, milk powder, sugar and vanaspati. It was assessed to cess under the Water (Prevention and Control of Pollution) Cess Act, 1977 on the basis that it was a specified industry that fell under the scope of Entry 15 of Schedule I thereof. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while milk powder was an animal product. By mixing and processing these, biscuits were manufactured. The word "process" denoted a continuous and regular action or succession of actions taking place or carried on in a definite manner and leading to the accomplishment of a result. The appellant, since it used milk powder and agricultural products and processed them, fell within the scope o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce a commercially different article. Processing essentially effectuates a change in form, contour, physical appearance or chemical combination or otherwise by artificial or natural means and in its more complicated form involves progressive action in performing, producing or making something." This Court also said that the said Act was a fiscal enactment. In the context in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and cake by the appellant using wheat flour and milk powder is not the processing of wheat flour or milk powder. It is the utilisation thereof as ingredients in the manufacture of biscuits, bread and cake, altogether different products. 6. Our attention was drawn by learned counsel for the respondents to the judgment of this Court in CCE v. Rajasthan State Chemical Works ((1991) 4 SCC 473 1991 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. Manufacture thus involves series of processes." This judgment, therefore, itself would lead to the conclusion that when the appellant produces as a result of a series of processes biscuits, bread and cake, using, inter alia, wheat flour and milk powder, it manufactures the same and that its industry does not process animal or vegetable products. 7. The civil appeals are, therefore, al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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