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1. 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...

2. Manufacture - The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - AT

3. Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central...

4. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

5. Manufacturing activity or not - whether making pencil slats from wooden logs (timber) would amount to manufacture and whether such pencil slats would attract Central...

6. When excise duty is exempted, there is no question of payment of additional duty - SC

7. Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may...

8. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

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

10. Whether Due Drop Process on Fabrics will amount to manufacture - It is seen that the Ministry in its wisdom, has accepted the merits of the case and has exempted the...

11. Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of...

12. 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

13. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

14. Shearing and back-coating is not amounting to manufacture in Central Excise - SC

15. It is possible that Central Excise Tariff Act (CETA) deems certain processes as manufacturing by placing certain products in a particular chapter for the purpose of...