Excisability - marketability - Process amounting to manufacture ...

Case Laws Central Excise

August 24, 2023

Excisability - marketability - Process amounting to manufacture or not - top gas that emerged from the Reduction Shaft had been subjected to a refining process for removal impurities. - it is a settled law that the burden is on the department to establish that a product is a manufactured product, before seeking to levy duty of excise on the same. The said burden has not been discharged, in the facts of the present case. - Demand set aside - AT

View Source

← Previous Next →

Excisability - marketability - Process amounting to manufacture ...

Case Laws Central Excise

August 24, 2023

You may also like:

Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the...

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

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

Excisability - manufacturing / fabrication of chimney - goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established....

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...

Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

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

Process amounting to manufacture - marketability - process to obtain Crumb Rubber Powder - The Commissioner (Appeals) has relied solely on Circular of CBEC explaining...

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

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

Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the...

Deduction u/s 10B - activity the Assessee undertakes amount to manufacturing or processing to entail it to the benefit or not? - True, very low-grade iron ore cannot be...

Excisability/duty liability - wash water - Since, it contains recoverable monomer as well as oligomer the same is put to further process. - wash water is nothing but a...

Quick Updates: