Home Highlights November 2010 Year 2010 This

You may also like:

1. Manufacture - Micro Spray Water Cooling System - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during...

2. The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in...

3. Manufacture - computer system assembled at the site of their clients from bought out items is a manufacturing activity and liable to duty of excise - AT

4. The appellant manufactured and sold Draw Texturizing Machines, which were cleared in parts as it was not feasible to transport the entire machine in one truck. The...

5. Mineral water - Classification - the plain meaning of the words “non-alcoholic drinks“ includes mineral water is not and indeed cannot be denied - HC

6. CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods...

7. Turnkey project - manufacturing plant and supply of plant and machinery in addition to erecting the plant at the work site - inclusion of travelling expenses from the...

8. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

9. Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

10. Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral...

11. Fabrication (Manufacturing) at site - fabrication of trusses, columns, purlins and roofing sections - no excise duty is leviable - no excise duty is leviable - HC

12. Manufacture - assembling of different segment and components of CTC machine - CTC machine when installed at the buyers site by rooting it to ground, would be immovable...

13. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

14. Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident...

15. Mineral oil sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985 - AT