Manufacture: processing that creates a new product-manufacturing treatment for excise; non manufacturing processes may be taxable as services. The term Manufacture means processing that produces a new product with a distinct name, character and use, and manufacturing activity includes processes on which excise duties are leviable, including contract or job work where duties are leviable; processes not amounting to manufacture are taxable as services unless exempt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture: processing that creates a new product-manufacturing treatment for excise; non manufacturing processes may be taxable as services.
The term Manufacture means processing that produces a new product with a distinct name, character and use, and manufacturing activity includes processes on which excise duties are leviable, including contract or job work where duties are leviable; processes not amounting to manufacture are taxable as services unless exempt.
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