REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME-TAX Appellant

V/S

MEENAKSHI ASPHALTS Respondents

Referred Judgements :-

STATE OF TAMIL NADU VS. K.M.NATARAJAN [REFERRED TO]
COMMISSIONER OF SALES TAX LUCKNOW VS. D S BIST AND SONS NAINITAL [REFERRED TO]
CHOWGULE AND COMPANY PRIVATE LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
STERLING FOODS A PARTNERSHIP FIRM VS. STATE OF KARNATAKA [REFERRED TO]
PRABHAT SOUND STUDIOS VS. ADDITIONAL COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE HYDERABAD VS. BAKELITE HYLAM LIMITED [REFERRED TO]
BRAKES INDIA LIMITED VS. SUPDT OF CENTRAL EXCISE [REFERRED TO]
UNION OF INDIA VS. J G GLASS INDUSTRIES LIMITED [REFERRED TO]
LUCKY MINMAT PVT LIMITED VS. COMMISSIONER OF INCOME TAX JAIPUR [REFERRED TO]
INDIAN HOTELS CO LIMITED VS. INCOME TAX OFFICER MUMBAI [REFERRED TO]
COMMISSIONER OF INCOME TAX BOMBAY CITY VS. GEM INDIA MANUFACTURING CO [REFERRED TO]
ASPINWALL AND COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX ERNAKULAM [REFERRED TO]
SACS EAGLES CHICORY VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER CENTRAL EXCISE NAGPUR VS. WAINGANGA SAHKARI S KARKHANA LIMITED [REFERRED TO]
STATE OF MADRAS VS. R SARAVANA PILLAI [REFERRED TO]
STATE OF TAMIL NADU VS. INDODAN MILK PRODUCTS [REFERRED TO]
STATE OF TAMIL NADU VS. O P ALIYAR [REFERRED TO]
COMPUTER GRAPHICS PRIVATE LIMITED VS. UNION OF INDIA [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE CO LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) The question, which arises for our consideration in this appeal is as to whether the Tribunal was right in law in holding that the activity of heating raw bitumen to 300 degree centigrade, without any addition or chemical change in order to obtain solid bitumen, constitutes "manufacturing activity", entitling the assessee to claim deduction under Sections 80-HHA and 80-I of the Income Tax Act, 1961.

(2.) The assessee is a small scale industrial undertaking, which makes blown bitumen. The process involved in making it as set out by the assessee is waste scrap bitumen is heated in a heating tank up to 225 degree centigrade and is transferred into a reactor, and blown by air compressor, which raises the temperature upto 300 degree centigrade. Thereafter, it is kept in a chamber for 3 to 4 hours, during which period the water and oil in the bitumen evaporates. As part of oil that is so removed does not evaporate fully, a portion of it comes down as processed oil, which is used again as a fuel.

(3.) The assessee admittedly did not regard this process as resulting in a product which was different from the original. The assessee also did not possess any licence under the Central Excise Act for manufacture.

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COMMISSIONER OF INCOME TAX Vs. MEENAKSHI ASPHALTS

Referred Judgements :-

JUDGEMENT

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