Supply of cooling units along with pipe kits, electrical cord, remote control, etc. is manufacturing activity - Supreme Court

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..... Supply of cooling units along with pipe kits, electrical cord, remote control, etc. is manufacturing activity - Supreme Court - Commentaries / Editorials Dated:- 5-12-2007 - News - Brief Facts of the .....

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..... Case: - The appellant had supplied the electric motors to the vendors. - Vendor has supplied the cooling units (after fitting the electric motors supplied by the appellant) to the appellant. - .....

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..... Vendors were discharging excise duty on supply of cooling units to the appellant. - These cooling units were the parts of Split Air conditioner - Appellant were receiving condensing unit from an .....

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..... other source. - The complete units of split air-conditioners were delivered after putting together condensing units and cooling units along with other associates. - Installation and services of c .....

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..... omplete air conditioners were being done by the sister unit. - Before delivery of the split air-conditioners, gas is filled in the condenser for carrying out certain checks for leakage of gas. Aft .....

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..... er considering the various issues involved in the instant case honorable Supreme Court has confirmed the decision of the CESTAT in which it was held that: " The activity is amounting to manufacture .....

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..... and liable to excise duty". ( For full text of judgment - please visit 2008 -TMI - 2692 - Supreme Court of India ) - News - Press release - PIB Tax Management India - taxmanagementindi .....

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..... a - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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