https://www.taxtmi.com/caselaws?id=65950 The court determined that the assessee's activity of bottling Horlicks powder constituted manufacturing rather than mere packing. The process of bottling transformed the product into a commercially distinct item, meeting the criteria for manufacturing. Additionally, the court found the assessee eligible for investment allowance under section 32A of the Income-tax Act, as the machinery used in the process was considered to be used in manufacturing. Consequently, the appeal was allowed, affirming the assessee's manufacturing status and granting eligibility for the investment allowance. en-us Sat, 30 Jul 1983 00:00:00 +0530 Sat, 19 Feb 2011 14:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65950 The court determined that the assessee's activity of bottling Horlicks powder constituted manufacturing rather than mere packing. The process of bottling transformed the product into a commercially distinct item, meeting the criteria for manufacturing. Additionally, the court found the assessee eligible for investment allowance under section 32A of the Income-tax Act, as the machinery used in the process was considered to be used in manufacturing. Consequently, the appeal was allowed, affirming the assessee's manufacturing status and granting eligibility for the investment allowance. Case-Laws Income Tax Sat, 30 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65950