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2009 (7) TMI 106 - SC - Central ExciseMeaning and Scope of term “manufacture” – held that - the words “manufacturing process” in different statutes have different meanings. For instance, in the Central Excise Act, 1944, the word “manufacture” means bringing into existence a different commodity, though this is not the definition of “manufacturing process” in the Factories Act, 1948. We cannot apply the definition of “manufacturing process” in one Statute to another Statute. - Section 2(k), sub-clause (ii) of the Factories Act, 1948 states that pumping oil is a manufacturing process. Admittedly, the appellant does the work of pumping oil. When we go to a Petrol Pump for getting petrol or diesel, the petrol or diesel is in a tank and it does not on its own flow from the tank to the pipe and thereafter into the vehicle, but only by means of a pump by using power – Factories Act, 1948 applied to appellants.
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