recording the following:-
In the instant case, the respondents are manually / mechanically segregating the Iron Ore Pellets / lumps below 6 mm size from the bigger ... result of the manufacturing process but of physical segregation before the commencement of manufacturing process. Therefore, the credit taken on the said iron ore pellets
credit taken the representation of the physical inputs is also changed inasmuch as the physical representation is transferred from RG23A Part II register to Form ... Assistant Commissioner was of the opinion that the assessee should have physically segregated the goods into different premises. This is neither required nor expedient
Talwandi Sabo Power Ltd. (Tspl) vs Punjab State Electricity Regulatory ... on 3 July, 2017
Appeal
Jcit, Bangalore vs M/S Hewlett Packard India Sales P. ... on 8 September, 2025
IN
Hewlett Pakcard India Sales Private ... vs Jcit, Bangalore on 8 September, 2025
IN THE INCOME
locally
procured. Further, at production floor it was not possible to
segregate physically the WIP or finished goods manufactured out
of imported raw materials
subjected to a process of washing, which is a process of physically
segregating coal of different grades.
4. The entire coal raised from the mines ... remaining coal is subjected to a process of washing for physical
segregation of the required composition. This coal is referred to as
"Washed coal
more entities on the ground
that the subterfuge of physical segregation is intended to avail the
benefit of small scale exemption. Consequently, only
candidate in terms of the physical limitation.
Categorise the candidate as one with Hearing disability or one with physical
limitation in writing. There ... case of creating a class
within a class of segregating physically handicapped into microscopic
groups with distinct disabilities. The respondents chose the former and went
being physically verified and requested the complainant for segregation and only after segregation the surveyor physically counted the damaged cones of yarn. He further argued ... also computed.
3.3 The insured was requested to arrange for the segregation and physical verification of the damaged quantity, but the insured showed his inability
