Home Highlights January 2014 Year 2014 This

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1. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

2. Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the...

3. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

4. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

5. Cable distribution boards are accessories for poly machines and that the MS channels and angles used are accessories to the said cable boards - eligible for CENVAT credit - AT

6. Demand of duty of excise - captively manufactured and consumed armoured cable emerges during the course of manufacture of PVC coated armoured cable - the intermediate...

7. Exemption u/s 10B – Process of segregation of metal scrap from cable scrap - process would derive ferrous metal, other non-metallic parts etc. - the process amounted to...

8. Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

9. Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

10. Manufacture of RMC at site or not - The petitioners, only because they had not installed either stone crushers with vibrators or sand mill or because they purchased...

11. Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

12. Process amounting to manufacture or not - the activity of the appellant in cutting, etc., of aluminium composite panels for the purpose of cladding amounts to manufacture

13. Whether by adopting the process of edge cutting of the tubular form of PVC film, the appellant can be said to have undertaken the process of manufacture - Held no - AT

14. Classification of goods - Merely because some cable is used in raising an industry it would not make the cable as industrial cable because the same involves...

15. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...