Law: Central Excise Act, (I of 1944)

Section: 2(25),3

Law: Sales Tax Act, 1990

Section: 2(16),2(17),2(39),2(41),3(1),3(3)

(a) Central Excises Act (I of 1944)---Ss.2(25), 3--Central excise duty--Term ‘manufacture’ within the purview of the Central Excises Act, 1994--Principles for adjudging as to what constitutes ‘manufacture’ within the purview of the scheme envisaged in the Central Excises Act, 1944 stated. Following are the principles for adjudging what constitutes ‘manufacture’ within the purview of the scheme envisaged in the Central Excises Act, 1944: i. The Central Excises Act, 1944 enlarges the scope of the word ‘manufacture’ to such acts, processes, works, and repair which may not generally be covered by the word literally; ii. The word ‘manufacture’ includes any process incidental or ancillary to the completion of a manufactured product and any process of re-manufacture, remaking, reconditioning or repair and the process of packing or repacking such product; iii. It is not necessary that any new article may be produced in this process. The article may even remain the same but the processing may make it a finished good different in quality or utility from the original one; iv. A process m which goods, though remain same, are made marketable and are, therefore, regarded by the purchasing public as different articles having a positive and specific use in their new state; and v. The definition of the word ‘manufacture’ contained in the Central Excises Act, 1944 is not an absolute one but a qualified. Assistant Collector of Central Excise v. Orient Straw Board PLD 1991 SC 992; Superintendent of Central Excise v. Faqir Muhammad PLD 1959 W.P. (Rev.) 103; Collector of Customs v. Mahboob Industries 2006 PTD 730 and Federation of Pakistan v. Messrs Noori Trading Corporation 1992 SCMR 710 ref. Servo-Med Industries v. Commissioner of Central Excise (2015) 14 SCC 47 and Mineral Oil Corporation v. CCE, Kanpur Manu 1999 (114) E.L.T. 166 distinguished. (b) Central Excises Act (I of 1944)---Ss. 2(25), 3--Sales Tax Act (VII of 1990), Ss. 2(16), 2(17), 2(39), 2(41), 3(1), 3(3)--Central Excises Rules, 1944, R. 7--Reclamation of used transformer oil carried out by Pakistan WAPDA Foundation (‘appellant’) for WAPDA--Question as to whether such reclamation comes within the purview of the Central…

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