TaxTMI 
TaxTMI 
TaxTMI 
1985 (4) TMI 287
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.... Shri K.C. Sachar, J.D.R., for the Respondents. ORDER The appellants were denied the benefit of exemption Notification No. 83/83-Central Excises, dated 1-3-83 during the year 1983-84 on the ground that the total value of their clearances of all excisable goods in the preceding financial year had exceeded the stipulated ceiling limit of ₹ 25 lakhs. The appellants contest this finding. 2.&e....
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....g into smaller pieces, it cannot be said that a new and different article having a distinct name, character and use has been brought into existence. We, therefore, hold that no manufacture or production can be said to have taken place in relation to sawn timber and hence the appellants were not liable to pay any duty in respect of sawn timber." The appellants stated that they manufactured only ro....
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....w main commodity. Such main product in this case was sawn timber. If the saw dust arising in the course of sawing was a new product, so should be sawn timber and it too fell under Item 68 only. He requested this Bench to reconsider the earlier Tribunal order in the case of M/s Sanghvi Enterprises and hold that sawn timber was a new and different product from timber logs, that its value was to be i....
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.... and/or carbon, prior to its hydrogenation into vanaspati. The Department contended in that case that "manufacture" was complete since by the application of one or more processes the raw material underwent some change. The Supreme Court rejected this contention saying that this would equate "process" to "manufacture" and for this the Court could find no warrant in law. The Supreme Court quoted wit....