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Who is the manufacture under Central excise act, 1944

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

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5 Answers
Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

So manufacture includes all of the process which needs to be done to complete a Finished product. It result in processing of raw materials and converting into a marketable product or consumable product.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

**MANUFACTURE UNDER CENTRAL EXCISE ACT** manufacture” includes any process, - (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to, manufacture, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labor in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account; Thanks

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Open uri20170510 32134 tcchcu?1494421832 answered

Hiii friend,,,,, Manufacture is defined (section 2F of Central excise act, 1944) as any process incidental or ancillary to the completion of a manufactured product. So manufacture includes all of the process which needs to be done to complete a Finished product. It result in processing of raw materials and converting into a marketable product or consumable product. And manufacturer is a person whether employee or employer engaged in the process of manufacture. It also includes the persons which relates to manufacturing activities also. Regards, Jitendra Suthar (CA Finalist)

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Data?1494421730 answered

hello dear The term “Manufacturer” shall be construed accordingly and shall also include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. For example: a Contractor, a job worker can also be termed as manufacturer. As the term ‘Manufacture’ has got its true meaning from various court judgments. It has always been a matter of dispute as to certain activities whether they can be termed manufacture or not. Provided below are certain special cases in this regard

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Dear Rohini, It's an undisputed fact that excise duty is leviable on goods which are manufactured or produced in India. Section 2(f) of the Central Excise Act, 1944 defines manufacture as "any process incidental or ancillary to the completion of a manufactured product". The interpretation of the term `manufacture' has been undergoing changes regularly which results in changes in law to ensure that assessees do not take shelter on the basis of these judgements. After all, what cannot be cured must be endured Any other query feel free to contact us Writer CA Chitranjan Agarwal

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