Manufacture - Once a machine is fixed, embedded or assimilated in a permanent structure, movable character of machine becomes extinct– Supreme Court
THE litigation on what amounts to manufacture under Central Excise, is as old as the Act itself. In spite of exhaustive treatises by the Supreme Court on the subject, the issue keeps propping up with boring regularity. Is it so difficult to define manufacture ? The major tax Acts do not concisely and precisely define what they propose to tax – thus the terms income , goods , manufacture , service are always prone to litigation.
Once again the Supreme Court had to deal with the issue of manufacture in a case decided yesterday. As usual, we bring you to case today.