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1. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

2. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

3. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

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

5. Online filing and Issuance of Preferential Certificate of Origin through the Common Digital Platform

6. 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...

7. CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion...

8. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

9. 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...

10. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

11. Screening of Iron Ore - Manufacture - if no manufacturing activity has taken place, mere mention of the goods in the tariff will not make the said goods as excisable goods - AT

12. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

13. Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

14. Deduction u/s 10AA eligibility - activities of getting manufactured goods from outside sources on job work basis are also covered under manufacturing activities. - AT

15. Activity Manufacture OR Not – the processes of decantation and distillation done by the appellant - whether processed goods remain same as Crude Oil - held no...