https://www.taxtmi.com/caselaws?id=11369 The court held that heating raw bitumen to obtain solid bitumen does not constitute "manufacturing activity" for claiming deductions under sections 80HHA and 80-I of the Income-tax Act, 1961. Despite the process involving heating and evaporation, as no new product with a distinct identity emerged, the court ruled in favor of the Revenue against the assessee, a small scale industrial undertaking engaged in making blown bitumen. The court distinguished this process from activities like coffee curing, emphasizing that the resulting solid bitumen remained suitable for the same purposes as bitumen. en-us Mon, 24 Mar 2003 00:00:00 +0530 Fri, 07 Aug 2009 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11369 The court held that heating raw bitumen to obtain solid bitumen does not constitute "manufacturing activity" for claiming deductions under sections 80HHA and 80-I of the Income-tax Act, 1961. Despite the process involving heating and evaporation, as no new product with a distinct identity emerged, the court ruled in favor of the Revenue against the assessee, a small scale industrial undertaking engaged in making blown bitumen. The court distinguished this process from activities like coffee curing, emphasizing that the resulting solid bitumen remained suitable for the same purposes as bitumen. Case-Laws Income Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11369