Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Manufacture - refilling of Hydrogen gas cylinder - filling ...

Central Excise

September 14, 2016

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

View Source

 


 

You may also like:

  1. CENVAT Credit - capital goods - movement (transport) of Hydrogen Gas Cylinder outside factory premises for refilling etc. - credit cannot be denied on temporary taking...

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

  3. 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...

  4. 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...

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

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

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

  8. Notification U/s 80IB(4) - the process of bottling the LPG Gas into cylinder makes the same marketable - It therefore follows that a new product comes into existence -...

  9. Valuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held No - AT

  10. 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...

 

Quick Updates:Latest Updates