9911796707
TMI Blog1986 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... is day upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 16-4-1980 and made herein, and the counter and Reply affidavits filed herein and the records relating to the order in order No. 278/79, dated 11-4-1979 on the file of Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi comprised in the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 6-3-1975, on the ground that bagasse must be characterised only as an intermediate good or component part of any goods. Both these contentions were not accepted by the third-respondent. The petitioner preferred an appeal to the second respondent and that was also not fruitful. There was a further revision to the first-respondent and that was rejected by the order dated 11-4-1979, impugned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cludes any process incidental or ancillary to the completion of a manufactured product........" The question as to when a manufacture of a product takes place is a mixed question of law and fact, depending on the construction of the expression 'manufacture' occurring in Section 2(f) of the Act and on what is known to the consumers and the commercial community as a commercial product. It is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct of sugar out of it. Out of the crushing process, of the sugarcane, the ultimate product of sugar as well as bagasse come out, and bagasse, as stated above, is certainly a commercial product. As pointed out by the Supreme Court in Empire Industries Ltd. and Others v. Union of India and Others [1985 (2) E.L.T. 179 (S.C.)], if by application of labour and skill an object is transformed to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and goes to make the component for the final product and certainly not an independent by-product as in the case of bagasse. Bagasse is certainly not a component part of sugar as such. Equally so, it is not a product which results in the intermediate stage in the course of manufacturing the final product so as to merge with the final product as such. 6. For the above reasons, the writ petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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