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High Court of Karnataka Quashes Non-Speaking Order in Sugar Industry Licensing Dispute — Violation of Natural Justice and Previous Court Direction. Order passed without considering objections and contrary to earlier writ court direction to hear petitioners before granting licence to third party.

The petitioners, M/s. Askins Biofuels Private Limited and M/s. Shri Bhramanandasagar Jaggery Industries, filed a writ petition under Articles 226 and ...

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High Court of Karnataka Quashes Non-Speaking Order in Sugar Industry Licensing Dispute — Violation of Natural Justice and Binding Precedent. Order of Commissioner for Cane Development set aside for being contrary to earlier court direction and lacking reasons.

The petitioners, M/S. Askins Biofuels Private Limited and M/S. Shri. Bhramanandasagar Jaggery Industries, filed a writ petition under Articles 226 and...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Bombay High Court Allows Appeal in Sugar Mill Licensing Case — Aerial Distance Certificate Requirement Not Applicable to Defunct Factory. Clause 6A of Sugarcane (Control) Order, 1966 Requires Existing and Operating Sugar Factory for Distance Calculation.

The appellant, Bhavna Agro Products and Services Private Limited, sought to establish a sugar mill and applied for an Aerial Distance Certificate unde...

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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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Supreme Court Overturns High Court's Exemption of Nagar Nigam, Allahabad from ESI Act Obligations. Workshop Classified as 'Factory' Under Employees' State Insurance Act, Must Seek Exemption from Government Authority

The Supreme Court of India overturned the Allahabad High Court's decision which had exempted the Nagar Nigam, Allahabad (now Municipal Corporation, Al...

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Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Case for Outdoor Catering Services. Outdoor Catering Service Provided to Factory Employees Held as Input Service Under Rule 2(l) of Cenvat Credit Rules, 2004 Due to Statutory Obligation Under Factories Act, 1948.

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...