https://www.taxtmi.com/caselaws?id=337860 The Tribunal held that the production of Manganese Dioxide by the assessee qualified as a manufacturing activity as it transformed raw material into a new product. The assessee provided evidence showing manufacturing had commenced before 01.04.2004, which the Revenue did not dispute. Consequently, the Tribunal allowed the assessee's appeals for the relevant assessment years, affirming the commencement of manufacturing activity before the specified date. The Revenue's cross objection for one assessment year and appeal for another were dismissed. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 19 Jan 2017 08:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337860 The Tribunal held that the production of Manganese Dioxide by the assessee qualified as a manufacturing activity as it transformed raw material into a new product. The assessee provided evidence showing manufacturing had commenced before 01.04.2004, which the Revenue did not dispute. Consequently, the Tribunal allowed the assessee's appeals for the relevant assessment years, affirming the commencement of manufacturing activity before the specified date. The Revenue's cross objection for one assessment year and appeal for another were dismissed. Case-Laws Income Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337860