TMI Blog2019 (10) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee's own case [2018 (7) TMI 1733 - MADRAS HIGH COURT] wherein as held product which emerges after the process of manufacture is commercially a distinct commodity, can be of consumption as such containing a requisite amount of ingredients in the appropriate percentage, preserved in proper form as contained in the licence issued under the authorised enactments as well as the technical l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment years 2006-07, 2007-08; and the order dated 10.04.2013 passed by the Income Tax Appellate Tribunal 'B' Bench, Chennai, in I.T.A.No.129/Mds/2013 for the assessment year 2009-10. 2.The above appeals were admitted on, 07.06.2013, on the following substantial question of law:- Whether under the facts and circumstances of the case, the Appellate Tribunal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix clearly demonstrates that what has been done by the assessee is manufacture. The decision relied on by the Revenue in the case of Sacs Eagles Chicory Vs. Commissioner of Income Tax reported in [(2003) 255 ITR 178 SC] is distinguishable on facts as the activity which was the subject matter of the said case was making powder from chicory roots and the appeal by the assessee was dismissed as the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res did not result in the production of an articles for the purpose of Section 80HH of the Act. The said decision is clearly distinguishable on facts. In the assessees case, the product which emerges after the process of manufacture is commercially a distinct commodity, can be of consumption as such containing a requisite amount of ingredients in the appropriate percentage, preserved in proper for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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