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 2017 Year 2017 This

Manufacture - even though the Natural Gas is transported to the ...

Central Excise

September 8, 2017

Manufacture - even though the Natural Gas is transported to the customers premises in compressed form, such process of compression has been done for the purposes of transportation only. Such process cannot be considered as a process of manufacture, since the goods are sold not as CNG but as Natural Gas

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. Excisability of lean gas - Natural gas or not - Lean Gas is in fact natural gas and therefore would attract nil duty - SC

  3. Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

  4. Process of compression of natural gas is a manufacture for claiming additional depreciation u/s.32(iia) - AT

  5. Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the...

  6. Valuation - installation charges - includibility - after manufacturing of goods, charges collected for installation at the customer's premises is not to be included in...

  7. 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...

  8. Service to self - activity of the appellant in transporting the gas is a service to self and therefore falls outside the ambit of the taxable service - stay granted - AT

  9. Levy of duty - manufacture of various gases such as Oxygen, Nitrogen, Argon etc. - gases which were vented out in the atmosphere are exempted from excise duty - duty not...

  10. CENVAT Credit - transportation charges paid to GSPL - trading activity(output service) - the service of transportation of gas from the supplier of gas namely GSPC to the...

 

Quick Updates:Latest Updates