https://www.taxtmi.com/caselaws?id=103637 The exemption notification for machinery used in the production of a commodity was held applicable to a bran cutting machine. The machine was used in the manufacturing process to convert coarse bran into fine bran, which was sold as cattle feed and treated as a marketable product. The distinction between manufacture and production was rejected because production was considered broad enough to include manufacture. The view that coarse bran and fine bran were not different commodities was also rejected, and the machine was accepted as used in producing a commodity. Exemption benefit was therefore admissible. en-us Fri, 31 Aug 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103637 The exemption notification for machinery used in the production of a commodity was held applicable to a bran cutting machine. The machine was used in the manufacturing process to convert coarse bran into fine bran, which was sold as cattle feed and treated as a marketable product. The distinction between manufacture and production was rejected because production was considered broad enough to include manufacture. The view that coarse bran and fine bran were not different commodities was also rejected, and the machine was accepted as used in producing a commodity. Exemption benefit was therefore admissible. Case-Laws Customs Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103637