https://www.taxtmi.com/article/detailed?id=1828 The article explains that the negative-list exemption for "any process amounting to manufacture or production of goods" treats production as an exempting concept distinct from statutory manufacture. While prior positive-list jurisprudence allowed taxation of production that did not meet the Central Excise manufacture test, relocating the phrase into the negative list broadens exemption scope for job work and other processes that cause substantial change in inputs. Administrative resistance is likely because "production" is undefined, and separate notifications for "intermediate production process" may not cover removals treated as finished goods, leaving the negative-list text as the principal basis for exemption. en-us Wed, 25 Jul 2012 05:51:45 +0530 Wed, 25 Jul 2012 05:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1828 The article explains that the negative-list exemption for "any process amounting to manufacture or production of goods" treats production as an exempting concept distinct from statutory manufacture. While prior positive-list jurisprudence allowed taxation of production that did not meet the Central Excise manufacture test, relocating the phrase into the negative list broadens exemption scope for job work and other processes that cause substantial change in inputs. Administrative resistance is likely because "production" is undefined, and separate notifications for "intermediate production process" may not cover removals treated as finished goods, leaving the negative-list text as the principal basis for exemption. Articles Service Tax Wed, 25 Jul 2012 05:51:45 +0530 https://www.taxtmi.com/article/detailed?id=1828