stimulate sustained economic growth by providing
access to essential raw materials, intermediates,
components, consumables and
capital goods required for augmenting production and
providing services
Notification 93/04) has
specifically defined materials to mean raw materials,
components intermediates, consumables, catalysts and
parts which are required for manufacture of resultant
products
which reads
as under:
“(i) “Materials” means -
(a) raw materials components, intermediates,
consumables, computer software and parts
required for manufacture of resultant product
specified
consumption as raw
materials, component parts and inputs in the manufacture of an
intermediate or finished product, the tax payable on such goods
shall ... consumption as raw material, component parts and inputs in the
manufacture of an intermediate or finished product. It is only such
goods that are liable
independent
identifiable intermediate stage of goods. The procedure as
adopted by the noticee is basically assembly of various parts &
components and of course ... held that duty is payable on intermediate products even if
some minor processes were not carried to make the product
marketable.
43. I also find
engaged in :-
(i) the manufacture of parts, components, sub-
assemblies, tooling or intermediates; or
(ii) rendering of services, or supplying or rendering, not
more than ... engaged in the manufacturing or production of parts
components, sub-assemblies, tooling or intermediates,
or the rendering of services, and undertaking supplies
or proposes
industrial
undertaking. The words "processing of goods"
which is an intermediate activity before final
manufacture is missing from the conditions in
Section ... that process it
is likely that some components are
manufactured by undertaking itself. That will
be an intermediate product. However, it
cannot result
words that are
its neighbours “raw material”, “component part”,
“sub-assembly part” and “intermediate part”. So read, it
is clear that the word “consumables” therein
imparting
education both for the primary section, the high school section, the
intermediate section and the BA section. The Mahavidyalaya is thus
imparting education from ... basic schools” and “junior high schools” and
treated them as two separate components comprising “junior basic education”
in the State of Uttar Pradesh. Accordingly
Common Cause (A Regd. Society) vs Union Of India on 9 March, 2018
Equivalent citations
