open market which included items like trimming and forgings, and dismantled machines, old broken engineering goods, punched steel metal containers and other broken articles ... Revenue that the Appellants had purchased trimmings and forgings, old dismantled machines, old broken engineering goods, punched steel metal containers and other broken articles. These
been that the assessee had
purchased trimmings and forgings, old dismantled machines,
old broken engineering goods, punched steel metal
containers and other broken articles. These
Singh, G.M. that seal of the department put on machine was broken and unaccounted manufacture of goods was done. Although certain explanation was given ... appellant. Accordingly the goods found on the floor coupled with broken seal of the machine resulted with confiscation of goods and resulted in levy
mixed material which is first formed into a
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sheet and then broken into granules or chips.
Evidently, it is not a case ... homogeneously
mixed with the aid of heat and machines into a
sheet which is then broken up into granules or
chips. Again, the two products
homogeneously mixed material which is first formed into a sheet and then broken into granules or chips. Evidently, it is not a case of simple ... homogenously mixed with the aid of heat and machines into a sheet which is then broken upto into granules or chips. Again, the two products
consideration is whether Can making machine can be said to be a machine tool. In Encyclopaedia Britannica, Machine Tool is defined as under ... scale and the quick and inexpensive replacement of work and broken parts.
The basic machine tools are :
1. Lathe,
2. Drilling Machine,
3. 'Milling
homogenous mixing with the aid of heat and machines into sheet which is then broken up into granules or chips, amounted to manufacture within
homogenously mixed with the aid of heat and machines Into a sheet which is then broken up into granules or chips. Again, the two products
order has observed: "The machine in question is a 'Remixer' by the nomenclature itself. This machine in addition to its functions ... page-1356 which is reproduced below :-
"Machines for mixing mineral substances (crushed or broken stone, gravel, limestone, etc.) with bitumen, for preparation of bituminous
aluminium nickel powder. The aluminium ingots are broken into lumps and then put in a jaw-crusher machine so as to pulverise them. The result ... smaller pieces. The ingots which are broken into lumps are put in a 'jaw-crusher' machine so as to pulverise them. The authorities
