2013 (5) TMI 956

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....r. H.D. Acharya ui/b.Doijode Associates for the appellant. Mr. Suresh Kumar for the respondent. ORDER The common substantial question on which both these appeals were admitted on 24 November 2008 is as under:- "i) Whether on the facts and circumstances of the case, the Tribunal erred in law in holding that Appellant was not entitled to deduction under Sections 80HH and 80I/80IA o....

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....n the impugned order has relied upon the decision of this Court and the consequent order of the Electricity Ombudsman to hold that the activity of bottling LPG Gas is a very specialized process and the same is considered to be an activity of manufacture. The Tribunal in the impugned order had observed to the effect that the word used in Section 80HH, 80I/80IA of the Act is manufacturing or product....