Home Highlights February 2014 Year 2014 This

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1. Manufacture - assembling activity - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory - the process...

2. Manufacture - computer system assembled at the site of their clients from bought out items is a manufacturing activity and liable to duty of excise - AT

3. Manufacture - assembling of different segment and components of CTC machine - CTC machine when installed at the buyers site by rooting it to ground, would be immovable...

4. Valuation - includibility - bought out items and other manufacturing activity carried out at the site - The said activity of erection and installation, is not amount to...

5. Mineral Water Plant assembled at the site of customers – immovable – no excise duty

6. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

7. Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and...

8. The furniture manufactured was cleared in CKD condition for ease of transportation and the respondents were only assembling the parts of the furniture at site - demand...

9. Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of...

10. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

11. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

12. Concessional rate of duty - Works contract - tender agreement for wet leasing of Robotic spot-welding machine and laser cutting and welding machine - comprehensive...

13. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

14. Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount...

15. Classification of services - adjudicating authority held the assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving...