Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Manufacturing activity or not - activity of cutting fabrics, ...

Central Excise

December 29, 2014

Manufacturing activity or not - activity of cutting fabrics, cutting quilts manufactured of the fabrics - they do not have even any machinery for manufacturing quilt fabrics at all - prima facie case is in favor of assessee - AT

View Source

 


 

You may also like:

  1. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  2. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC

  3. Manufacturing activity or not - activity of cutting marble blocks into slabs / tiles - deemed manufacture - The said deeming fiction was created with effect from...

  4. Process amounting to manufacture or not - the activity of the appellant in cutting, etc., of aluminium composite panels for the purpose of cladding amounts to manufacture

  5. Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles...

  6. Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity...

  7. Classification of import goods - The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported...

  8. Manufacturing activity or not - fabric cut into Dhoties - it will continue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the...

  9. Deduction u/s 80HH & 80I - whether extracting stones and then cutting them into the required size and weight, can be held as 'manufacturing activity' - held no - HC

  10. Conversion of M.S. round bars into bright bars through an activity of pickling, cutting, drawing and polishing does not amount to manufacture. - AT

 

Quick Updates:Latest Updates