9911796707
TMI Blog2015 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... sible nor desirable to lay down inflexible rule to be applied rigidly for entertaining a writ petition. In order to run plant and machinery, the generators are essential, and for that purpose, diesel oil has been used in the generators. There is no denial of the fact that the entire process of manufacture carried on by the petitioners for converting raw material into finished goods essentially require generators in which diesel oil has been used. Thus the generation of power by generators by use of diesel oil so as to run plant and machinery is integrally connected with the manufacture of the notified goods i.e. the final product of the petitioners. Thus the manufacture of the notified goods itself is dependent upon the use of diesel oils in the generator sets directly. The power supply through generators by use of diesel, is so integrally connected with the ultimate production of notified that without it manufacture of the notified goods would be commercially inexpedient. The use of diesel oil to operate generators so as to run plant and machinery by the petitioners is so integrally related to the manufacture of their final products that without that process or activity man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on purchase of diesel oil for use in generator sets in the factory. Consequently, notices were issued on 29.06.2000 by the Assessing Authority to the petitioners for deleting the goods 'diesel oil' from their Recognition Certificate under Section 4-B(2) of the Act. Aggrieved with this, large number of dealers including the petitioners filed writ petition before this Court. The petitioner filed Writ Petition No.686 of 2000, which was allowed in terms of the judgment dated 25.3.2003, in leading Writ Petition No.628 of 2000, M/s. Vam Organic Chemicals Ltd. Vs. State of U.P. and others, 2003 U.P.T.C. 467, and the Circular dated 20.6.2000 and the notice dated 29.6.2000 were quashed. The Court held: 14. In our opinion the stand taken by the respondent, is overtechnical. In our opinion the diesel oil used by the petitioner is used for the manufacture of notified goods as mentioned in Section 4-B(2) of the U.P. Trade Tax Act. It may be noted that Section 4-b(2) does not mention that the goods referred to in sub-section (1) should be used directly for the manufacture of the notified goods. It is a settled principle of interpretation that ordinarily its words should not be adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court further directed that Assessing Authority would decide each case on its own merit uninfluenced by the decision of the High Power Committee dated 12.6.2000 and the circular issued by the Additional Commissioner dated 20.6.2000. It was further clarified that in case where the Assessing Authority had already passed an adjudication order in terms of the circular issued by the Commissioner, the Assessing Authority shall decide the cases de novo on the basis of the show cause notices and also uninfluenced by the observation made in the earlier adjudication order and pass a reasoned order. 5. As a consequence of the above judgment of Hon'ble Supreme Court, the petitioners participated in the proceedings before the concerned Assessing Authorities. The petitioners of Writ Petition No.255 of 2012, Writ Petition No.399 of 2012, Writ Petition No.279 of 2012 and Writ Petition No.289 of 2012, took the stand that they do not have any power connection from U.P. State Electricity Board/U.P. Power Corporation and that the entire plant and machineries are operated by the diesel generator sets installed in the factory premises which is the only source of energy to operate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory premises to run plant and machineries in the event of power cut/brake down and in which diesel oil is used. (iii) There is no dispute that petitioners purchased diesel oil to run diesel generator sets to obtain electricity merely to run plant and machineries in the factory to manufacture their final product. (iv) Section 4-B(2) read with explanation clearly indicates that fuel may be used in the manufacture of notified goods under the Recognition Certificate granted for concessional rate of tax on purchase of fuel. Undisputedly, diesel is fuel. (v) The Assessing Authority merely used the term 'raw material', whereas, the explanation to Section 4-B(2) of the Act provides for goods required for use in the manufacture to mean raw materials, processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants. (vi) The phrase for use in the manufacture shall include fuel (diesel oil) used in generator sets to run the plant and machinery to manufacture the notified goods. (vii) Since there is no factual dispute and the only question involved is interpretation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the present writ petitions under Article 226 of the Constitution of India are liable to be dismissed on the ground of alternative remedy. 12. In support of his submissions learned Special Counsel has relied upon the judgment of Hon'ble Supreme Court in the case of Union of India and others Vs. Major General Shri Kant Sharma, 2015 (6) SCC 773 (Paras 27 to 33); Division Bench Judgement dated 13.8.2012 in Writ Tax 1314 of 2011, Shree Bageshwari Papers Limited Vs. State of U.P. and others, Division Bench Judgement dated 13.8.2012 in Writ Tax No.1614 of 2011, M/s. Ganga Paper Mills Ltd. Vs. State of U.P. and another; Division Bench Judgement dated 13.8.2012, Writ Tax No.1614 of 2011 M/s. Ganga Paper Mills Ltd. Vs. State of U.P. and another; Division Bench Judgement dated 13.8.2012 in Writ Tax 1640 of 2011, M/s. Flex Industries Limited Vs. State of U.P. and others. He also placed some notifications in support of submission that electricity is a notified goods. 13. We have carefully considered the submissions of learned counsel for the parties and perused the record. Discussion and findings: 14. Having considered the submissions of the learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Harilal Mehta v. State of Madhya Pradesh, AIR 1954 SC 403, Collector of Customs v. Ramchand Sobhraj Wadhwani, AIR 1961 SC 1506, Collector Of Customs Excise ,Cochin Ors. vs A. S. Bava, AIR 1968 SC 13, Dr. Smt. Kuntesh Gupta vs Management Of Hindu Kanya Mahavidyalaya, L.K. Verma v. HMT Ltd. and anr., (2006) 2 SCC 269, Paras 13 and 20, M.P. State Agro Industries Development Corpn. Ltd. Anr. vs. Jahan Khan (2007) 10 SCC 88 para 12, Dhampur Sugar Mills Ltd. v. State of U.P. and others (2007) 8 SCC 338, BCPP Mazdoor Sangh Vs. NTPC (2007) 14 SCC 234 (para 19), Rajasthan State Electricity Board v. Union of India, (2008) 5 SCC 632 (para 3), Mumtaz Post Graduate Degree College Vs. University of Lucknow,(2009) 2 SCC 630 (para 22 and 23), Godrej Sara Lee Limited v. Assistant Commissioner (AA), (2009) 14 SCC 338. 14, Union of India v. Mangal Textile Mills (I) (P) Ltd., (2010) 14 SCC 553 (paras 6,7,10 and 12), Union of India v. Tantia Construction (P) Ltd., (2011) 5 SCC 697, Southern Electricity Supply Co. of Orissa Ltd. v. Sri Seetaram Rice Mill, (2012) 2 SCC 108 (paras 79,80,81,82,86,87 and 88), State of M.P. Vs. Sanjay Nagaich (2013) 7 SCC 25 (para 34,35,38,39), State of H.P. vs. Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal under the Sales Tax Act, The appeals are, therefore, allowed, the impugned judgment of the High Court is set aside and the writ petitions filed by the appellant are remitted to the High Court for consideration on merits. No order as to costs. (Emphasis supplied by us) 18. In the case of State of Tripura vs. Manoranjan Chakraborty, (2001) 10 SCC 740, Hon'ble Supreme Court held as under: 4. For the reasons contained in the said decisions, we hold that the impugned provisions are valid. It is, of course, clear that if gross injustice is done and it can be shown that for good reason the court should interfere, then notwithstanding the alternative remedy which may be available by way of an appeal under Section 20 or revision under Section 21, a writ court can in an appropriate case exercise its jurisdiction to do substantive justice. Normally of course the provisions of the Act would have to be complied with, but the availability of the writ jurisdiction should dispel any doubt which a citizen has against a high-handed or palpable illegal order which may be passed by the assessing authority. (Emphasis supplied by us) 19. In the case of L.K. Verma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court and that without exhausting such alternative remedy, a writ petition would not be maintainable. The various decisions cited by Mr. Chakraborty would clearly indicate that the constitutional powers vested in the High Court or the Supreme Court cannot be fettered by any alternative remedy available to the authorities. Injustice, whenever and wherever it takes place, has to be struck down as an anathema to the rule of law and the provisions of the Constitution. 21. In the case of State of H.P. vs. Gujarat Ambuja Cement Ltd. (supra) Hon'ble Supreme court held as under : 17. We shall first deal with the plea regarding alternative remedy as raised by the appellant State. Except for a period when Article 226 was amended by the Constitution (Forty -second Amendment) Act, 1976, the power relating to alternative remedy has been considered to be a rule of self-imposed limitation. It is essentially a rule of policy, convenience and discretion and never a rule of law. Despite the existence of an alternative remedy it is within the jurisdiction of discretion of the High Court to grant relief under Article 226 of the Constitution. At the same time, it cannot be lost sight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and Anr. v. State of Haryana, [2002] 7 SCC 484 and GKN Driveshafts (India) Ltd. v. ITO 2003 (1) SCC 72. 20. In Harbans Lal Sahnia v. Indian Oil Corporation Ltd., 2003(2) SCC 107, this Court held that the rule of exclusion of writ jurisdiction by availability of alternative remedy is a rule of discretion and not one of compulsion and the Court must consider the pros and cons of the case and then may interfere if it comes to the conclusion that the petitioner seeks enforcement of any of the fundamental rights; where there is failure of principles of natural justice or where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged. 22.If, as was noted in Ram and Shyam Co. v. State of Haryana, AIR 1985 SC 1147 the appeal is from Caeser to Caeser's wife the existence of alternative remedy would be a mirage and an exercise in futility. In the instant case the writ petitioners had indicated the reasons as to why they thought that the alternative remedy would not be efficacious. Though the High Court did not go into that plea relating to bias in detail, yet it felt that alternative remedy would not be a bar to entertain the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rily unjustifiable for the High Court to dismiss the same on the ground of non exhaustion of statutory remedies; unless the High Court finds that factual disputes are involved and it would not be desirable to deal with them in a writ petition. (Emphasis supplied by us) 22. In the case of Union of India and others Vs. Major General Shri Kant Sharma, (2015) 6 SCC 773, the respondent, Army personnel approached the Tribunal for adjudication for trial of disputes and complained with respect to service conditions. When the relief was denied to him by the Tribunal he assailed the order of the Tribunal before the High Court under Article 226 of the Constitution of India. On these facts, the question arose as to whether the right of appeal under Section 30 of the Armed Forces Tribunal Act, 2007, against an order of the Armed Forces Tribunal with the leave of the Tribunal under Section 31 of the Act or leave granted by the Supreme Court, or bar of leave to appeal before the Supreme Court under Article 136(2) of the Constitution of India bars the jurisdiction of the High Court under Article 226 regarding matters relating to the Armed Forces. A preliminary objection was raised on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an Act are challenged. This class of cases we are mentioning by way of illustration and should not -be understood to be an exhaustive exposition of law which, in our opinion, is neither practical nor possible to state with precision. The availability of alternative statutory or other remedy by itself may not operate as an absolute bar for exercise of jurisdiction by the Courts. It will normally depend upon the facts and circumstances of a given case. The further question that would inevitably come up for consideration before the Court even in such cases would be as to what extent the jurisdiction has to be exercised. 81. Should the Courts determine on merits of the case or should they preferably answer the preliminary issue or jurisdictional issue arising in the facts of the case and remit the matter for consideration on merits by the competent authority? Again, it is somewhat difficult to state with absolute clarity any principle governing such exercise of jurisdiction. It always will depend upon the facts of a given case. We are of the considered view that interest of administration of justice shall be better subserved if the cases of the present kind are heard by the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubtedly, it is within the discretion of the High Court to grant relief under Article 226 despite the existence of an alternative remedy. However, the High Court must not interfere if there is an adequate efficacious alternative remedy available to the petitioner and he has approached the High Court without availing the same unless he has made out an exceptional case warranting such interference or there exist sufficient grounds to invoke the extraordinary jurisdiction under Article 226. (See State of U.P. v. Mohd. Nooh, Titaghur Paper Mills Co. Ltd. v. State of Orissa, 1983(2) SCC 107, Harbanslal Sahnia v. Indian Oil Corpn. Ltd. 2003(2) SCC 107 and State of H.P. v. Gujarat Ambuja Cement Ltd., 2005(6) SCC 499. 12. The Constitution Benches of this Court in K.S. Rashid and Son v. Income Tax Investigation Commission, AIR 1954 SC 207, Sangram Singh v. Election Tribunal, AIR 1955 SC 425, Union of India v. T.R. Varma, AIR 1957 SC 882, State of U.P. v. Mohd. Nooh AIR 1958 SC 86 and K.S. Venkataraman and Co. (P) Ltd. v. State of Madras, AIR 1966 SC 1089 have held that though Article 226 confers very wide powers in the matter of issuing writs on the High Court, the remedy of writ is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. State of Orissa 1983(2) SCC 433 this Court observed: (SCC pp. 440-41, para 11) 11. ... It is now well recognised that where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of. This rule was stated with great clarity by Willes, J. in Wolverhampton New Waterworks Co. v. Hawkesford, 1859(6) CBNS 336 in the following passage: (ER p. 495) * * * * 14. In Mafatlal Industries Ltd. v. Union of India B.P. Jeevan Reddy,J., 1997(5) SCC 536, (speaking for the majority of the larger Bench) observed: (SCC p. 607, para 77) 77. ... So far as the jurisdiction of the High Court under Article 226--or for that matter, the jurisdiction of this Court under Article 32--is concerned, it is obvious that the provisions of the Act cannot bar and curtail these remedies. It is, however, equally obvious that while exercising the power under Article 226/Article 32, the Court would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment. ' (See G. Veerappa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the civil courts. The High Court in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India can entertain writ or appropriate proceedings despite availability of an alternative remedy. This jurisdiction, the high Court would exercise with some circumspection in exceptional cases, particularly, where the cases involve a pure question of law or vires of an Act are challenged. Hon'ble Supreme Court further clarified that this class of cases are being mentioned by way of illustration and should not be understood to be an exhaustive exposition of law which is neither practical nor possible to state with precision. The availability of alternative statutory or other remedy by itself may not operate as an absolute bar for exercise of jurisdiction by the courts. It will normally depend upon the facts and circumstances of a given case. 25. The large number of judgments, as we have noted above, also clearly state the law that availability of alternative statutory remedy is not an absolute bar to entertain a writ petition under Article 226 of the Constitution of India. 26. Having noticed the law laid down by Hon'ble Supreme Court with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notified goods itself is dependent upon the use of diesel oils in the generator sets directly. 29. Even if it is assumed that the use of diesel oil is indirectly connected with the manufacture of the notified goods yet there is no denial of the fact by the Assessing Authority that the use of diesel oil in generator sets was essential for manufacture of the notified goods of the petitioners and the manufacturing itself is dependent on such use of diesel oil. 30. The only ground taken by Assessing Authority in the impugned orders to delete the entry of diesel oil from the Recognition Certificate is that diesel oil is not a raw material for manufacture of the notified final products of the petitioners rather it is raw material to produce electricity. While doing so, the assessing authority completely lost sight of the Explanation (a) to Section 4-B(2) of the Act which defines the expression goods required for use in the manufacture to mean not only raw materials but also processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants. Thus the goods which qualify for concessional rate of tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er unconditionally or subject to the conditions and restrictions specified in that behalf as may be notified in the Gazette by the State Government in that behalf. Explanation- For the purpose of this sub-section the conditions and restrictions that may be specified for the grant of concession in respect of, or exemption from tax, may include the requirement that the notified goods referred to in sub-clause (2) shall be manufactured in a new unit as defined in section 4-A, which goes into production after such date, whether before or after the date of the notification under this sub-clause, and within such period as may be specified. (2) Where a dealer requires any goods, referred to in sub-section (1) for use in the manufacture by him, in the State of any notified goods, or in the packing of such notified goods manufactured or processed by him, and such notified goods are intended to be sold by him in the State or in the course of inter State trade or commerce or in the course of export out of India, he may apply to the assessing authority in such form and manner and within such period as may be prescribed, for the grant of a recognition certificate in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has changed the name or place of his business or has closed down any branch or opened a branch or for any other sufficient reason: Provided that no registration certificate shall be cancelled or amended by assessing authority of its own motion except after reasonable opportunity of being heard has been given to the dealer. iii.The Joint Commissioner may, on the application of the dealer, and after satisfying himself that the goods referred to in sub-section (1) were actually used in the manufacture of the notified goods, or in the packing of such notified goods manufactured or processed by the dealer in the State, amend, retrospectively but not from a date earlier than March 5, 2001, any recognition certificate granted under sub-section (2). (5) Where a dealer in whose favour a recognition certificate has been granted under sub-section (2) has purchased the goods after payment of tax at concessional rate under this section or, as the case may be, without payment of tax and has used such goods for a purpose other than that for which the recognition certificate was granted or has otherwise disposed of the said goods, such dealer shall be liable to pay as penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 8 (3)(b) of the Sales Tax Act, held as under: 8. Section S. 8(3)(b) authorises the Sales Tax Officer to specify, subject to any rules made by the Central Government, goods intended for use by the dealer in the manufacture or processing of goods for sale or in mining, or in the generation or distribution of electricity or any other form of power. By Rule 13 the Central Government has prescribed the goods referred to in S. 8(3)(b) : such goods must be intended for use in the manufacture or processing of goods for sale or in mining or generation or distribution of power, and the intended use of the goods must be as specified in Rule 13. It is true that under Rule 13, read will S. 8(3)(b) mere intention to use the goods in the manufacture or processing of goods for sale, will not be a sufficient ground for specification : the intention must be to use the goods as raw materials as processing materials, as machinery, as plant, as equipment, as tools, as stores, as spare parts, as accessories, as fuel or as lubricants. A bare survey of the diverse uses to which the goods may be intended to be put in the manufacture or processing of goods, clearly shows that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of manufacture will be included within Rule 13. Attention in this connection may be invited to a judgment of this Court in which it was held that vehicles used by a Company (which mined ore and turned out copper in carrying on activities as a miner and as manufacturer) fell within Rule 13, even if the vehicles were used merely for removing ore from the mine to the factory, and finished goods from the factory to the place of storage. Spare parts and accessories required for the effective operation of those vehicles were also held to fall within Rule 13. See Indian Copper Corporation Ltd v. Commissioner of Commercial Taxes, Bihar and Ors. 10. The High Court has rightly pointed out that unless designs are prepared it would be impossible for the workmen to turn out goods for sale. If the process of designing is intimately connected with the process of manufacture of cloth, we see no reason to regard the process of designing as not being a part of the process of manufacture within the meaning of Rule 13 read with S. 8(3)(b). 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent should fall within the terms of Rule 13, it must be an ingredient of the finished goods to be prepared, or it must be a commodity which is used in the creation of goods . If, having regard to normal conditions prevalent in the industry, production of the finished goods would be difficult without the use of electrical equipment, the equipment would be regarded as intended for use in the manufacture of goods for sale and such a test, in our judgment, is satisfied by the expression electricals . This would of course not include electrical equipment not directly connected with the process of manufacture. Office equipment such as fans, coolers, air-conditioning units, would not be admissible to special rates under S.8(1). (Emphasis supplied by us) 34. Thus the law laid down by Hon'ble Supreme Court in the case of J.K. Cotton Spinning and Weaving Mills Co. Ltd.(supra) leaves no manner of doubt that the expression in the manufacture of goods should normally encompass the entire process carried on by the dealer of converting raw material into finished goods. The power supply through generators by use of diesel, is so integrally connected with the ultimate production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess is so integrally connected with the ultimate production of goods that but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would, in our judgment, fall within the expression in the manufacture of goods. In the present case the assessee company has sold the goods in question to certain manufactures who were manufacturing iron steel materials. It is also clear from question No. (1) that those gloves were to be used by workmen who were engaged in hot jobs or in handling corrosive substances in the course of manufacture. That being so it cannot be denied that those gloves had to be used in the course of manufacture. (Emphasis supplied by us) 37. In the case of Indian Farmers Fertilisers Cooperative Ltd. V. Collector of Central Excise, Ahmedabad (1996) 5 SCC 488, Hon'ble Supreme Court considered the expression for use in the manufacture of an exemption notification under the Central Excise Act on the question whether raw Naphtha purchased by the fertiliser manufacturing company and used by it in water treatment plant, steam generation plant, inert gas generation plant and effluent treatmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 989(4) SCC 244, where it was held, (SCC pp.248-49, para 5) Where any particular process ........... is so integrally connected with the ultimate production of goods that, but for that process, manufacture or processing of goods would be commercially inexpedient, articles required in that process, would fall within the expression in the manufacture of goods' . This was a reiteration of the view expressed in M/s. J.K. Cotton Spinning Weaving Mills Co. Ltd., vs. STO, [1965]1SCR 900 . It was there held: The expression 'in the manufacture takes in within its compass, all processes which are directly related to the actual production . In CCE v. Ballarpur Industries Ltd. (1989)4 SCC 566, the respondent manufactured paper and paperboard, in the processes relating to which sodium sulphate is used in the chemical recovery cycle of sodium sulphate which forms an essential constituent of sulphate cooking liquor used in the digestion operation . The Exemption Notification concerned provided exemption to goods which had used as raw material or component parts any goods (inputs) falling under Item 68 of the First Schedule to the Act from so much of the excise duty leviable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t writ petitions that Low Sulpher Heavy Stock (LSHS) and furnace oil used for generating electricity captively consumed to manufacture the final product such as caustic soda, cement etc. is qualified for MODVAT credit under Rule 57-A of the Central Excise Rules,1944 and held as under: 15. In the present case, the LSHS is used to generate electricity which is captively consumed. Without continuous supply of such electricity generated in the plant it is not possible to manufacture cement, caustic soda etc. Without such supply the process of electrolysis was not possible. Therefore, keeping in mind the expression used in relation to the manufacture in Rule 57-A we are of the view that the assessees were entitled to MODVAT credit on LSHS. In our opinion, the present case falls in Clause (c), therefore, the assessees were entitled to MODVAT credit under Explanation Clause (c) even before 16.3.95. Inputs used for generation of electricity will qualify for MODVAT credit only if they are used in or in relation to the manufacture of the final product, such as cement, caustic soda etc. Therefore, it is not correct to state that inputs used as fuel for generation of electricity captive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle or a commodity may itself consist of several processes and held as under: 20. 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, that process itself may consist of several processes which may or may not bring about any change at every intermediate stage. But the activities or the operations may be so integrally connected that the final result is the production of a commercially different article. Therefore, any activity or operation which is the essential requirement and is so related to the further operations for the end result would also be a process in or in relation to manufacture to attract the relevant clause in the exemption notification. In our view, the word 'process' in the context in which it appears in the aforesaid notification includes an operation or activity in relation to manufacture. (Emphasis supplied by us) 43. In the case of Flex Engg. Ltd. v. CCE, (2012) 5 SCC 609 Hon'ble Supreme Court held in para 23 as under: 23. It is trite to state that manufacture takes place when the raw materials underg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
