manufacturer of the cotton fabrics in question.
(14A) Section 2(f) does not define the words "manufacture" or "manufacturer" but lays ... manufacture shall also be a manufacturer for the purposes of this Act. The word "engage", according to tits dictionary meaning, means to employ
ancillary to the completion of manufactured product and thus such operations would constitute manufacture, within the meaning of Section 2(f) of the said ... anciallary to the completion of manufactured product or that blending or packaging is manufacture within the meaning of Section 2(f) of the said
allow other manufactures to manufacture their goods in the same factory and other class of manufactures who manufacture their own goods in their own factories ... goods manufactured under their own control and supervision and if they manufacture excisable goods, they would be treated as manufacturers within the meaning
factory of a manufacturer. Explanation: In this notification, "manufacturer" means:
(a) where it is a company within the meaning of the Companies ... Nanavaty has raised is that the petitioner is a "manufacturer" within the meaning of the definition of that expression given in the explanation
factory of a manufacturer.
Explanation. - In this notification, "manufacturer" means -
(a) where it is a company within the meaning of the Companies ... Nanavaty has raised is that the petitioner is a "manufacturer" within the meaning of the definition of that expression given in the Explanation
goods manufactured out of his own raw materials in the factory of another manufacturer can - be deemed as a manufacturer within the meaning of Section ... goods manufactured under their own control and supervision and if they manufacture excisable goods, they would be treated as manufacturers within the meaning
Courts.
Bush (India) Limited was concerned with the meaning and
scope of the definition of "manufacture" in Section 2(f) and
not with ... make it more
saleable does not amount to process of manufacture within
the meaning of Section 2(f) . Bata (India) Limited merely
says that just
production. If this wide meaning were given to the expression undoubtedly any tax on the sale of the products of manufacture would be "excise ... must be given the restricted meaning of a tax on manufacture or production a meaning which could not embrace a tax on the occasion
drilling, trimming and chamfering can be said to amount to manufacturing within the meaning of Section 2(f) of the Central Excises and Salt ... bear earlier, then the process would amount to manufacture within the meaning of Section 2(f) irrespective of the fact whether there has been
getting his goods manufactured under his control, supervision and direction and out of his own raw material, is manufacturer within the meaning of Section ... held that such loan licensees can be treated as manufacturer within the meaning of these rules. They also took into account the judgment
