Deemed Manufacture - activity of filing gases from tanker to ...

Central Excise

January 30, 2017

Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Activity is not amounting to manufacture - SC

View Source

← Previous Next →

Deemed Manufacture - activity of filing gases from tanker to ...

Central Excise

January 30, 2017

You may also like:

Manufacture activity or not - It cannot be said that filling of liquid ammonia from tanker into smaller cylinders does not amount to repacking of gas from bulk packing...

Gas filing activity - whether the activity undertaken by the appellant amounts to manufacture? - Gas is already marketable in its original form and the activity...

Manufacturing activity or not - activity of cutting marble blocks into slabs / tiles - deemed manufacture - The said deeming fiction was created with effect from...

Depreciation on the 1250 gas cylinders - leasing out of gas cylinders - assessee has proved ownership of these gas cylinders and use of these gas cylinders for business...

Bottling of gas into gas cylinders, which requires a very specialized process and an independent plant and machinery, amount to production of ‘gas cylinders’ - deduction...

Sale of gas cylinders to be included in the turnover or not - business of supply of gas cylinders to the consumers - sale of gas cylinders was liable to be included on...

Depreciation - Whether the chlorine toners used by the assessee were gas cylinders – Gas cylinders including valves and regulators were entitled to depreciation at the...

Security for gas cylinders received - the security for gas cylinders received by the assessee could not be treated as trading receipt. - HC

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

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...

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...

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

Amendment of Act 74 of 1956 - CENTRAL SALES TAX ACT, 1956 - where the gas sold or purchased and transported through a common carrier pipeline or any other common...

Once the income from leasing those gas cylinders is accepted as the "business income", which is taxed at the hands of the assessee as such, we see no reason how the...

Whether the security deposits collected from customers on letting out the Gas Cylinders is trading receipt, whether these Gas cylinders would constitute as plant as per...

Quick Updates: