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    October 21, 2026   Case Laws Income Tax
    Reassessment based on third-party information upheld, while profit element in fictitious purchases remains subject to estimated disallowance.
    October 21, 2026   Case Laws Income Tax
    Notice under section 143(2) is mandatory for section 153C assessments, and its complete absence invalidates assessments.
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    Royalty benchmarking requires reliable uncontrolled comparables, supporting TNMM aggregation where technical know-how payments are tied to manufacturi...
    October 21, 2026   Case Laws Income Tax
    Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
    October 21, 2026   Case Laws Income Tax
    Year-end accruals under consistent accounting remain deductible; duplicate taxation, invalid remands, and uninitiated penalties cannot stand.
    October 21, 2026   Case Laws Customs
    Sufficient cause for delayed Customs appeals excludes unexplained administrative inaction and unsupported blame placed on former counsel.
    October 21, 2026   Case Laws Customs
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    October 21, 2026   Case Laws Indian Laws
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    Cheque signature presumptions withstand uncorroborated lost-cheque claims, while proprietary concern liabilities remain personal to the proprietor.
    October 21, 2026   Case Laws Indian Laws
    Cheque execution presumption: admitted signatures shift the burden, and a refer-to-drawer return supports dishonour liability.
    October 20, 2026   Notes GST
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October 21, 2026   Case Laws Income Tax
Reassessment based on third-party information upheld, while profit element in fictitious purchases remains subject to estimated disallowance.
October 21, 2026   Case Laws Income Tax
Notice under section 143(2) is mandatory for section 153C assessments, and its complete absence invalidates assessments.
October 21, 2026   Case Laws Income Tax
Search assessment jurisdiction requires a valid assessment block, asset-linked escaped income, incriminating material, and timely completion.
October 21, 2026   Case Laws Income Tax
Royalty benchmarking requires reliable uncontrolled comparables, supporting TNMM aggregation where technical know-how payments are tied to manufacturing operations.
October 21, 2026   Case Laws Income Tax
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and transfer-pricing principles.
October 21, 2026   Case Laws Income Tax
Year-end accruals under consistent accounting remain deductible; duplicate taxation, invalid remands, and uninitiated penalties cannot stand.
October 21, 2026   Case Laws Customs
Sufficient cause for delayed Customs appeals excludes unexplained administrative inaction and unsupported blame placed on former counsel.
October 21, 2026   Case Laws Customs
Proportionality in Customs Broker licence revocation protects brokers where employee misconduct lacks deliberate broker involvement or repeated violations.
October 21, 2026   Case Laws Customs
Essential character determines classification of multifunctional car radio units and qualifying SKD kits as automotive radio receivers.
October 21, 2026   Case Laws Companies Law
Reasoned SFIO investigation orders require discernible statutory grounds; later material cannot cure a defective initiation.
October 21, 2026   Case Laws IBC
Financial debt requires time value of money; share-purchase consideration without a repayment obligation cannot support insolvency proceedings.
October 21, 2026   Case Laws IBC
Pre-existing quality disputes restrict insolvency admission where credible contemporaneous evidence requires fuller determination in appropriate proceedings.
October 21, 2026   Case Laws IBC
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registration cancellation.
October 21, 2026   Case Laws FEMA
Reasoned FEMA penalty orders must disclose evidence supporting liability; an unexplained affirmance requires fresh adjudication.
October 21, 2026   Case Laws Indian Laws
Retrospective industrial incentive withdrawal invalidated; deemed Priority Sector approval and clinker-based cement SGST reimbursement eligibility remain subject to conditions.
October 21, 2026   Case Laws Indian Laws
Cheque signature presumptions withstand uncorroborated lost-cheque claims, while proprietary concern liabilities remain personal to the proprietor.
October 21, 2026   Case Laws Indian Laws
Cheque execution presumption: admitted signatures shift the burden, and a refer-to-drawer return supports dishonour liability.
October 20, 2026   Notes GST
Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
October 20, 2026   Notes IBC
Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.

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Home › Highlights › Central Excise › 2018 › July, 2018 › This
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Central Excise

Manufacture - process of cleaning of scrap rubber to crumb...

Scrap Rubber Cleaning and Segregating Not Manufacturing; Rubber Powder Conversion Excluded Under Central Excise Rules.

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Central Excise July 26, 2018 Case Laws AT
Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into rubber powder does not amount to manufacture.
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