expenses incurred by the assessee for transportation/mobilisation of drilling unit/drilling rigs to Bombay off shore in India and to other designated location ... services of the exports and securing the use of drilling units/drilling rigs taken on hire from the appellant companies. The aggregate payments made under
elements of the drilling equipments are located in the cab of the vehicle. Assuming that the activity of mounting the drilling rig on the motor ... Further the resultant rig is just like any other rig manufactured by an integrated manufactory exclusively employed in producing drilling rigs.
6.2 Further
cent
2. As regards the purchases of the parts of drilling rigs, no set-off was allowed on the ground that the parts of drilling ... paid on the parts of the drilling rigs under the Bombay Rules since in the ultimate analysis the drilling rigs were merely equipments
rig. These are goods such as drill pipes, drill bits, substitutes, slips, spiders/spider bushings, drill collars, casing elevators, fishing tools, traveling blocks, generator/welding ... Court held that drill rods/pipes and drill tools etc. are not to be treated as part of the drill rig and value thereof
years, ONGC had chartered/operated,
approximately 80% of the offshore drilling rigs in the Indian EEZ. Further ... contractually committed/operational
offshore drilling rigs in the Indian EEZ were being chartered/operated by
ONGC. As on 11.01.2018, there were 84 contractually
committed/operational
Singapore. The assessee is engaged in the business of providing deep
drilling rig named "deep driller-5" used in oil exploration. The assessee ... relevant materials required for drilling and also personnel required for the
work has been specified, as per which, the drilling rig and other incidental
equipments
rate of 20 per cent in respect of the drilling rigs and compressors used for the purpose of business and he also allowed investment allowance ... claim of the assessee on the ground that since the drilling rigs and compressors used in a business of drilling borewells were mounted
this case are whether, (i) Drill rods and Drill bits supplied by the appellants along with Drilling rigs for boring water wells constitute integral parts ... drilling rig is a machine used for drilling bore wells. Borewell can be drilled using drilling rigs only after fitting the required parts such
drilling frame are clamped the truck chassis using U Clamp - The entire unit including the truck chassis, is known in commercial parlance as drilling rig ... capacity and essential characteristics of the drilling machine as a whole is attributable solely to the drilling rig and not to the truck chassis
rig is having a sole function of drilling tube wells. The driving unit and the drilling rig are specially designed for each other ... unit/cooler mounted on a trailor.
- Drilling accessories and spare parts.
3. That for assembling the drilling rig, we procured the carrier chassis model FORD
