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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 ...


Natural Gas Compression for Transport Not Manufacturing; Central Excise Rules Confirm No Product Transformation Occurs.

September 8, 2017

Case Laws     Central Excise     AT

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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