Home Highlights February 2014 Year 2014 This

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1. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

2. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

3. Manufacture - The PVC sleeves are cut into horizontal pieces of required width which are then mounted on moulds of specific shape and dimensions and such cut sleeves...

4. Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

5. Cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in...

6. Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

7. Panel Board and PVC cables which do not participate in the manufacturing process and are only used for producing or processing of any goods eligible for Cenvat Credit as...

8. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

9. Manufacture of RMC at site or not - The petitioners, only because they had not installed either stone crushers with vibrators or sand mill or because they purchased...

10. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

11. 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

12. Classification of goods - Narrow woven fabrics manufactured - the product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with...

13. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

14. Process amounting to manufacture - once it is held that PVC sheets cleared by Thane unit was a final product and activity of cutting/slitting and printing carried out at...

15. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC