AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2014 (2) TMI 966
X X X X Extracts X X X X
X X X X Extracts X X X X
....ector, DR, for the Appellant. Shri Ashutosh Upadhyay, Advocate, for the Respondent. ORDER Being aggrieved by order-in-appeal dated 6-10-2005 holding that there shall not be interest liability on the appellant for confusion of law till Finance Bill, 2005 which defined taxability on the clearances made by the appellant for the period 17-12-2004 to 12-1-2005, Revenue came in appeal. 2.&em....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t it is categorically held by Apex Court that a deeming provision shall not operate in absence of specific statement of law that a process amounts to manufacture. In para 25, it was held that in any event prior to 1986 before the term manufacture was amended, the refining process cannot be called as manufacture. 4. In the present case in Finance Bill, 2005 refining was specifically brought....