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Central Excise - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Manufacture - even though the Natural Gas is transported to the ...

Case Laws     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

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