disputed that the respondent is a manufacturer of
Lead Alloy/Lead Ingot and liable to pay duty thereon,
but whole of their turnover is well ... deals solely in lead. They exchange
the metals other than lead with their
counterparts in lieu of lead ingot. There is no
monetary consideration
conversion of various grades and types of lead
alloy, received lead alloy scrap, lead dross, lead
sludge, etc., from the units of M/s. Exide ... goods viz. various grades of
antimonial lead scrap, calcium lead scrap, lead alloy
scrap, lead dross, lead sludge, etc., generated during
the manufacturing process undertaken
conversion of various grades and types of lead
alloy, received lead alloy scrap, lead dross, lead
sludge, etc., from the units of M/s. Exide ... goods viz. various grades of
antimonial lead scrap, calcium lead scrap, lead alloy
scrap, lead dross, lead sludge, etc., generated during
the manufacturing process undertaken
unit was inspected on 29.05.2023.
• The unit carries out manufacturing of lead ingots.
• The unit has obtained valid Consent to Operate and has applied ... unit was inspected on 29.05.2023.
• The unit carries out manufacturing of lead ingots.
• The unit has obtained valid Consent to Operate and authorization
under Hazardous
assessee is a company engaged
in the manufacturing business of producing Lead Ingots, Lead Alloy Ingots, Lead
Oxides, and similar products. The assessee had filed
follows:-
The appellant is engaged in the manufacture of Refined lead
Ingots, Lead Alloy Ingot, Lead Alloy Anitimony Aluminium Alloy
Ingots.
2. During the course ... though the said services were not used in the manufacturing of
lead ingot or aluminium ingot but that cannot be the ground for
denial
located in the
state of Jammu and Kashmir and manufacturing Lead Ingots & Lead
Oxide. The appellant was availing area based exemption under
Notification ... located in the state of Jammu & Kashmir and
manufacture Lead Ingots and Lead Oxide. The appellant were availing
area based exemption under Notification
under:
➢ That the defendant purchased the material such as Lead
Ingots & Lead Oxide from the plaintiff between
01.04.2018 to 31.03.2019 and accordingly several bills ... Power & Energy Systems had
purchased the material such as Lead Ingots & Lead Oxide from
the plaintiff between 01.04.2018 to 31.03.2019 and accordingly
several
deal with
the defendant and defendant purchased the material i.e. LEAD
Ingots, Red Lead & Lead Oxide of Rs. 8,94,206/- from ... prove its
case that plaintiff has supplied the material i.e. LEAD Ingots,
Red Lead & Lead Oxide
that the petitioner is
a manufacturer of Lead alloys, Lead pure in shape of ingots, lead su
sub-oxide
oxide and
red lead in power
