2009 (8) TMI 1237

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....hardwaj, Advocate ORDER 1 The question which arises for consideration is as to whether business of coating and lamination of Alluminium Foil for use of pharmaceutical industries for purposes of packaging of medicine is a manufacturing activity or not. This has arisen in the context of the respondent/assessee claiming benefit of Section 80-IB of the Income Tax Act, which claim was rejected by the....

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....cter from the original aluminum foil purchased by the appellant and it was marked also as a commodity different from plain aluminum foil, the appellant was entitled to the benefit of section 80-I of the Income tax Act. The facts of the case as discussed by the honorable Supreme court in the case of Johnson and Johnson vs. Collector of Central Excise, Bombay are almost the same wherein it was held ....