define 'manufacture'. The Courts have pointed out that the word 'manufacture'has various shades of meaning and ordinarily involves application ... person on whose behalf manufacturing is done, may also be treated as a manufacturer by an extended meaning given to the word 'manufacturer
Sections 2(f) , 4 and
Schedule Items 19 and 22--`Manufacture' meaning of--
Processors carry out operations on `grey fabrics' on job
work ... processes of Bleaching, Dyeing,
Printing Sizing, Mercerising etc "Manufacture within the
meaning of the Section 2(f) of the Central Excise Act The
amendment
expression "in the manufacture", i.e., in the process directly related to the manufacture, the word "manufacture" appears to have been ... word "manufacture" in the Act, we must construe the word "manufacture" and give it he same meaning as is attributed
said to be a manufacture of medicine and the mixture cannot be said to be manufactured within the meaning of the notification. In all these ... adaptation will not amount to or result in a manufacture within the meaning of Section 2(16) of the Gujarat Sales
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
Whether the activity carried out by the appellants amounts to manufacture within the meaning of the said expression under Section 2(b) of the said ... manufacture of a product, new in character and use, and commercially known as such. The activity obviously amounted to manufacturing within the meaning of said
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
name, character and use, and therefore, the process amount to manufacture under the meaning of the Section 2(f) of the said ... final product that emerges and therefore, the process amounts to manufacture within the meaning of the said expression under the said Act.
35. The Apex
packing or labeling of alcoholic
beverages does not amount to manufacture within the meaning of
Clause (f) of Section 2 of Central Excise ... manufacture of 'excisable goods'. Both the
words/phrases i.e. 'manufacture' and 'excisable goods' would have the same meaning
that amounts to manufacture of
excisable goods from the purview of said service, wherein the
'manufacture' has the meaning assigned to clause ... manufacture of 'excisable
goods'. Both the words/phrases i.e. 'manufacture' and 'excisable goods' would
have the same meaning
