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M/s. Dhunseri Petrochem. Ltd. Versus Commissioner of Central Excise, Kolkata

2016 (8) TMI 390 - AUTHORITY FOR ADVANCE RULINGS

Whether the process of crushing of coal would amount to manufacturing activity - Held that:- by considering the language of the section, the activity of crushing the coal would not be covered in the definition of ‘manufacture’. All that the applicant .....

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ufacturing activity’ nor the crushed coal could be manufactured product. - Decided in favour of assessee - Ruling No. AAR/CE/15/2016 in Application No. AAR/44/CE-I/32/2015 - Dated:- 13-5-2016 - Mr V.S. Sirpurkar (Chairman), Mr. S.S. Rana, Member (R) .....

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nsent of the parties, we are taking it up for final hearing. Shri Arvind Baheti, the learned counsel appears for the applicant and Shri Amresh Jain appears for the Department. 2. The applicant herein M/s. Dhunseri Petrochem Limited, Kolkata is a publ .....

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e same and thereafter supply it to the customers as per their demand. In this, the applicant seeks to recover the crushing charges from those parties who require the crushed coal. 3. The only question which is asked in respect of the Central Excise A .....

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under:- (f) manufacture includes any process,- i) incidental or ancillary to the completion of a manufactured product; ii) Which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff .....

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or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired .....

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