TMI Blog1999 (1) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... in the realm of textile would be considered to be cloth entirely different from the basic cloth on which such embroidery work was done" - Held that machinery is entitled to the development rebate under section 33(1) (b) (B)(i) - Civil Appeals Nos. 931 of 1991 and 1775 of 1992 - - - Dated:- 12-1-1999 - Judge(s) : S. P. BHARUCHA. and N. SANTOSH HEGDE. ORDER These appeals by special leave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal in its order had stated that the assessee-appellant purchased cloth and on that cloth embroidery work was done with the aid of imported machines. In some cases the cloth was thereafter dyed again to obtain an uniform colour. It said that, "after the embroidery finished product is something which in the realm of textile would be considered to be cloth entirely different from the basic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch operations relate to the manufacture or production of textile. The cloth which would be covered by the expression 'textile" had already been manufactured or produced by someone else ; it was merely purchased by the assessee. That cloth, even after being embroidered and dyed, was not transformed into any other different or distinct commercial article or product but, essentially, retained its ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of the business of production of textiles, including those dyed, printed or otherwise processed, made wholly or mainly out of cotton, the assessee is entitled to the deduction of the development rebate thereunder. What is important is that this development rebate is available if the machinery or plant is installed for the purposes of the business of the production of textiles, includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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