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VAT - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Rate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers ...

VAT and Sales Tax

July 24, 2016

Rate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers - manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening - Aluminium Grill cannot be said to be an integral part of the Air Conditioning or Air Cooling plant - HC

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  2. Cenvat credit - dumpers and parts thereof - dumpers are to be treated as used in or in relation to the manufacture of final products and thus, qualifies as an “input” - AT

  3. Assessee is entitled for depreciation on dumpers and pay loaders at the higher rate - AT

  4. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

  5. Liability of entry tax - Taxability of dumper - when 'Dumper', can be said to be Motor Vehicle it will be 'specified goods' liable for entry tax - HC

  6. Cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. - HC

  7. CENVAT credit - tyres used for dumpers - tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in...

  8. Process amounting to manufacture or not - the activity of the appellant in cutting, etc., of aluminium composite panels for the purpose of cladding amounts to manufacture

  9. Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity...

  10. CENVAT credit - capital goods - dumpers and tippers falling under chapter 87 are not eligible for credit - However, dumpers and tippers where supplier has classified...

 

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