Itxa 2338 ,2339-2009 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION I.T.X.A.NO. 2338/2009 WITH I.T.X.A.NO. 2339/2009 The Commissioner of Income Tax 2 Appellant Vs. Hindustan Pencil Ltd. Respondent Mr.Suresh Kumar for the Appellant Mr.Dastur ,Sr.Counsel a/w Mr.P.J.Pardiwala,Sr.Counsel and Mr.A.K.Jasani for the respondent. CORAM- J.P.DEVADHAR ,AND MRS.MRIDULA BHATKAR,JJ. DATE -21ST FEBRUARY,2011 P.C. . The question raised in these appeals is whether producing sharpner, scale, eraser and cutter amounts to manufacture . The Tribunal after recording detail reasons has arrived at a finding of fact that the items produced by the respondent are manufactured items and therefore entitled to deduction under section 80 IA of the Income Tax Act , 1961. In the affidavit filed by the assessee it is stated that the products in question are excisable products and the assessee has obtained necessary registration certificate from the Central Excise Authority. Thus the fact that the products in question are manufactured goods under the Central Excise Law cannot be disputed. In the Itxa 2338 ,2339-2009 2 absence of any contrary meaning to the word ‘manufacture’ under the Income Tax Act, the decision of the Tribunal cannot be faulted. In this view of the matter we see no reason to interfere with the order of the Tribunal . The appeals are dismissed. No costs. (Mrs.Mridula Bhatkar,J.) (J.P.Devadhar,J.)