A.p. high court judgement in w.p. no. 22896 of 1996
S R agrawal
(Querist) 10 October 2012
This query is : Resolved
Respected Experts and Ld. Advocates, there is a reference of Andhra Pradesh High Court Judgement in the Writ Petition No. 22816 of 1996 in the case of Amita Steels Pvt. Ltd. and Others Vs. UOI. The case relate to the manufacture of Bright Bars from Rods.
I request if I may get a citation of the judgement or full text of the judgement.
I shall be obliged if I may get it.
S R AGRAWAL
R.K Nanda
(Expert) 11 October 2012
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S R agrawal
(Querist) 11 October 2012
Respected Shri Nanda,
Thanks for the suggestion, but the judgement I requested could not be located. It is a judgement on Central Excise Act,1944 relating to Manufacture under Section 2(f) of the Act.It was held that conversion of Bright Bars from M.S.Rounds does not bring into a new product and as such does not amount to manufacture.
I once again request if either the Citation or full text of the Judgement may be made available by the Experts.
Thanks,
S R AGRAWAL
