2012 (9) TMI 847

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.... Tax<br>S.H. KAPADIA & MADAN B. LOKUR JJ. O R D E R &nbsp; Heard learned counsel on both sides. Delay condoned. Leave granted. &nbsp; In this batch of fifteen civil appeals, Civil Appeal No.2445 of 2005 is filed by the assessee and all other appeals are filed by the Department. The assessee(s) is a Cooperative Sugar Mill. The assessee(s) buys sugarcane grown by its Members. It undertakes ....

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....'. Broadly, according to the assessee, sugar [also called `sucrose'] is synthesized by the sugarcane plant from water and atmospheric carbon dioxide by the method of photosynthesis. Sugarcane, according to the assessee, is produced in the agriculture fields. In the sugar factory, after juice is extracted from the sugarcane, it is boiled. Microscopic crystals coalesce together to form macroscopic c....

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....reatment of labour and manipulation. However, this test of manufacture needs to be seen in the context of the above process. If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word `manufacture'." The above test has to be applied and adjudicated on case to case basis. It depends on the type ....