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. Whether the compressed natural gas produced by the appellant, having different name, character and use from natural gas can be said to be covered by the phrase...

  2. Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production -...

  3. 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...

  4. Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles...

  5. 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...

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

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

  8. 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...

  9. 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...

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

  11. Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an...

  12. Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

  13. Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main...

  14. Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. - Purchase and sale of gas. Transportation of gas is...

  15. CENVAT credit - Credit of EOU availed by its DTA unit - Cursory reading of Sub Rule 4 of Rule 12 A would indicate that Cenvat Credit available with one of registered...

 

Quick Updates:Latest Updates