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1. 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...

2. 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...

3. 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...

4. Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot...

5. Manufacture - BPL Kit - Goods purchased are in bulk and sold in bulk - Classification of goods - When the procured electrical components are sold in original bulk...

6. Input Tax Credit - LPG Gas sold in Bottle to Domestic Customer - LPG supplied by the applicant to household domestic customers would attract GST of 5% GST with effect...

7. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

8. Classification of goods - Bulk Drugs - the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is...

9. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

10. Interpretation of the condition relating to ''use of the goods for specified purpose'' - import of Rotor Blades from China for manufacture and installation of 26...

11. Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT

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

13. CENVAT Credit - sale of discarded scrap, i.e. used empty drums and empty bags - applicability of Rule 6 (3) - the said Rule has wrongly been invoked in case of the...

14. Place of supply - manufacture and supply of die to the foreign customer - export or not - applicant raised the tax invoice for this die immediately after the manufacture...

15. Valuation - service for sold out machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable...