1975 (10) TMI 50

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....penalty of Rs. 1,285 under s. 10(A) of the CST Act. The assessing authority viewed that goods for Rs. 23,866.65 purchased by the appellant did not fall within the scope of the articles mentioned in the Registration Certificate issued to the appellants under CST Act and resultantly inflicted the penalty under dispute. The AAC decided that the goods involved fell within the scope of the articles men....

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....resented by the Counsel as sufficient to derive the benefit conferred under CST Act. He consequently contended that there would be no further scope for the authorities to impose the penalty. It is presented that the appellant utilised the articles so purchased in the manufacture of goods, in the sale of which the appellant was actually engaged. The view of the Supreme Court in 16 STC p. 563 in J.K....

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....ials, machinery, plant, equipment, tools stores, spare parts, accessories, fuel or Lucricating materials in the manufacture. This rule specifically indicates that the machinery, plant equipment, tools, spare parts, accessories etc., could be construed as having been involved in the process of manufacture for the purpose of s. 8(3)(b). A Notification under s. 8(3)(b) issued by the Central Governmen....