TMI Blog2008 (2) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in holding that process employed is a complex one and not merely limited to pulverisation or crushing, hence impugned finished goods are totally different from raw material – deduction available u/s 80-IB - 104 of 2008 - - - Dated:- 26-2-2008 - K. RAVIRAJA PANDIAN and MRS.CHITRA VENKATARAMAN JJ. JUDGMENT The Judgment of the Court was delivered by K.RAVIRAJA PANDIAN,J.-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the outcome of the manufacturing process. The appeal filed by the Revenue before the Tribunal is ended in dismissal. The correctness of the same is now canvassed before this Court on formulating the following question of law:- Whether in the facts and circumstances of the case, the Tribunal was right in holding that conversion of polymer granules into powder amounts to manufacture entitlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c application. The raw materials used for the above product were of different grades, specifications and are having different melting point, specific gravity etc. The raw materials used could not be characterised as a single product as plastic granules. Plastic granules were generic term and only imply the form of the material. The assessee used various polymers as their raw material with speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mer, melting point, MFI, Specific gravity, etc., of the finished products are different from that of the raw material. The product range itself is wide and the products carry different technical nomenclature and even in common parlance, they bear different names like fishing powder, micro dot powder, scatter powder, low profile additives, upfilter filtration media. The process employed is a comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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