https://www.taxtmi.com/caselaws?id=40502 The court upheld the Central Excise authority's demand for excise duty on iron and steel products manufactured by a quasi-Government institution for internal use. It ruled that the broad definitions of "manufacture" and "manufacturer" under the Central Excises and Salt Act, encompassed all manufacturing processes, regardless of commercial intent. The court clarified that excise duty liability under Section 3 of the Act applied to all manufactured goods, irrespective of whether they were intended for sale or personal use. The petitioner's argument that non-commercial manufacturing was exempt from excise duty was dismissed, emphasizing the Act's taxation principle based on production rather than commercial transactions. en-us Wed, 08 Mar 1972 00:00:00 +0530 Mon, 10 May 2010 10:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40502 The court upheld the Central Excise authority's demand for excise duty on iron and steel products manufactured by a quasi-Government institution for internal use. It ruled that the broad definitions of "manufacture" and "manufacturer" under the Central Excises and Salt Act, encompassed all manufacturing processes, regardless of commercial intent. The court clarified that excise duty liability under Section 3 of the Act applied to all manufactured goods, irrespective of whether they were intended for sale or personal use. The petitioner's argument that non-commercial manufacturing was exempt from excise duty was dismissed, emphasizing the Act's taxation principle based on production rather than commercial transactions. Case-Laws Central Excise Wed, 08 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40502