Home Highlights February 2015 Year 2015 This

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1. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

2. The appellant undertook several activities on bought-out items, raising the issue of whether these processes amounted to manufacture liable for excise duty. For certain...

3. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

4. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

5. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

6. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

7. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

8. Manufacture - Classification - tobacco products - production of retail packs pouches amounts to manufacture - classifiable as other manufactured tobacco, particularly...

9. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

10. Deduction u/s.80IC in respect to third party manufacturing done by the assessee - assessee is engaged in the manufacturing and selling of the products on its own account...

11. Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

12. Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a...

13. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

14. The appellant imported parts, components, and accessories at a concessional rate of customs duty under Notification No. 50/2017-Cus dated 30.06.2017, Entry No. 512, for...

15. Deemed manufacture - removal of MRP stickers - In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, manufacture has taken place.