Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Whether roasting plain Rava/Suji constitutes ''manufacture'' was decided by applying the change-in-character, use or marketability test and HSN explanatory notes; the tribunal concluded that single or double roasting only reduces moisture and does not alter the product's character, use or marketability, so no new commodity arises. Consequently the process does not fall within the definition of manufacture under central excise law, and roasted Rava/Suji is not leviable to excise duty. The impugned order was set aside and the appeals allowed with consequential relief.
Whether roasting plain Rava/Suji constitutes ''manufacture'' was decided by applying the change-in-character, use or marketability test and HSN explanatory notes; the tribunal concluded that single or double roasting only reduces moisture and does not alter the product's character, use or marketability, so no new commodity arises. Consequently the process does not fall within the definition of manufacture under central excise law, and roasted Rava/Suji is not leviable to excise duty. The impugned order was set aside and the appeals allowed with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
