TMI Blog2011 (1) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... UBAKARAN, JJ. For Petitioner : Mr. J.Naresh Kumar For Respondent : Mr.R.Venkatanarayanan, M/s. Subbarayan Aiyar Padmanabhan JUDGMENT F.M. IBRAHIM KALIFULLA, J. The revenue has come forward with this appeal and the substantial question of law sought to be raised by the appellant reads as under:- "Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was right in law in holding that, the assessee company is eligible for deduction under Section 80IB of the Income Tax Act, 1961, even though the assessee company assembled different parts of the Wind Mills together, it does not undergo any process by which as a new and distinct article?" 2. We heard Mr.J. Naresh Kumar, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name, use and character. The moment there is transformation into a new commodity commercially known as a distinct and separate commodity having its own character, use and name, whether it be the result of one process or several processes "manufacture" takes place and liability to duty is attracted. Etymologically the word "manufacture" properly construed would doubtless cover the transformation. It is the transformation of a matter into something else and that something else is a question of degree, whether that something else is a different commercial commodity having its distinct character, use and name and commercially known as such from that point of view, is a question depending upon the facts and circumstances of the case.(See. Empire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process, which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products, which emerge in the course of manufacture of goods. The expressions 'manufacture' and 'produce' are normally associated with movables, articles and goods, big and small but they are never employed to denote the construction activity of the nature involved in the construction of a dam or for that matter a bridge, a road and a building. (See Moti Laminates v. Collector of Central Excise [1995] 3 SCC 23). " 7. Applying the above test to the case on hand, the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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