Home Highlights April 2014 Year 2014 This

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1. Packing activity - first time packing - chemicals brought in tankers can never be termed as brought in bulk packs. - the activity undertaken by the assessee in filling...

2. Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope...

3. Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

4. 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...

5. Deduction u/s 80IA - manufacturing activity or not - process of refilling of argon in cylinders from cryogenic tank is not amount of manufacture - AT

6. Valuation of goods - whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine...

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

8. Manufacture - labelling and packing from bulk container to carboys - chapter 38 - the tankers cannot be termed as bulk packs and therefore the activity of transferring...

9. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC

10. 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...

11. 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...

12. 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...

13. Manufacture - refilling of Hydrogen gas cylinder - filling process - the activity undertaken by the appellant does not amount manufacture and the appellant is not liable...

14. Process amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - the...

15. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...