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1. Deduction u/s 10B - activity the Assessee undertakes amount to manufacturing or processing to entail it to the benefit or not? - True, very low-grade iron ore cannot be...

2. Manufacture - cold rolling of HR Coils results in emergence of a new product with distinct and different commercial identity, characteristics and uses and therefore...

3. Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture -...

4. Refund - Whether reduction in gauge by way of cold rolling process will amount to manufacture or not - held that the activity is manufacturing activity - claim of refund...

5. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

6. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

7. Additional depreciation - business of manufacture of cold drinks - the assessee is legally entitled to avail the benefit of additional depreciation under Section...

8. Business Auxiliary services - PFL is only producing and selling concentrate to the main appellant for converting into aerated water - the main appellant is not promoting...

9. Black sand produced during the manufacturing process of castings was held to be a non-dutiable good, not a manufactured product. The tribunal ruled that even if the...

10. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

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

12. Manufacture of RMC at site or not - The petitioners, only because they had not installed either stone crushers with vibrators or sand mill or because they purchased...

13. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

14. Manufacture - deemed manufacture - even after insertion of Chapter Note 3 which does not provide the process of garneting/carding amounts to manufacture the process...

15. Process amounting to manufacture or not - diluting of raw material namely, “STYROFAN D 623” and “APCOTEX TSN 100” with water - characteristics, chemical composition, use...