Manufacture - digital local telephone exchange - Whether ...

Installing a Digital Telephone Exchange Isn't Manufacturing: No New Commercial Identity or Goods Created.

June 13, 2015

Case Laws Central Excise AT

Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged - AT

View Source

← Previous Next →

Manufacture - digital local telephone exchange - Whether ...

Installing a Digital Telephone Exchange Isn't Manufacturing: No New Commercial Identity or Goods Created.

June 13, 2015

Case Laws Central Excise AT

You may also like:

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...

Non discharge of Excise duty on installation of Digital Local Telephone Exchange Equipment (DLTEE) system - the extended period of limitation is rightly invoked and...

Manufacture - cold rolling of HR Coils results in emergence of a new product with distinct and different commercial identity, characteristics and uses and therefore...

CENVAT Credit - telephone/ mobile services - There is no dispute that telephone is installed in the factory of the appellant and the same is used by the staff for the...

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 -...

Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

Cenvat Credit - “input service“ credit on telephone services which are installed at the residence of the officials - Credit allowed. - AT

Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

Merely because telephone call register is not maintained or vehicle logbook is not available, expenses cannot be disallowed on ad hoc basis when the telephone is...

The public notice announces the launch of the Exchange Rate Automation Module (ERAM) by the Central Board of Indirect Taxes and Customs (CBIC) to automate the process of...

Reversal of Input Tax Credit (ITC) - manufacturing / invisible loss - The expressions ''use'' in manufacture on the one hand and “damaged” and “destroyed” are...

Manufacture - conversion of wet blue leather into finished leather - Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a...

The manufacture of identity cards cannot be described as photography apparatus and goods. In fact, the assessee is taking the aid of photographic apparatus and goods for...

Area Bases Exemption - substantial expansion - Just because no additional machinery for manufacture of corrugated boxes was installed, it cannot be presumed that there...

Addition u/s. 68 - unexplained share capital and premium - the assessee company concealed its own identity, address as well as the identity and address of its directors....

Quick Updates: