Home Highlights October 2013 Year 2013 This

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

2. 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...

3. 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...

4. 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...

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

6. 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...

7. Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the...

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. 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...

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

11. Manufacture - assembling activity - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory - the process...

12. Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been...

13. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

14. 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...

15. Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...