individuals by using Air Conditioned
Tempo. In
November, 2010, they purchased a freezer to store fish at their residence and
canteen ... from the Petitioner who promised to deliver the freezer
within a week. But on 17.11.2010, Petitioner delivered a bottle cooler alleging
time of survey.
The hotel was also having a deep freezer which was a power using unit
and as such the hotel of the appellant ... that 11
employees were working in the hotel and that a deep freezer was also
being used in the hotel with the aid of electric
required fill. These cartons in trays are charged into double contact plate freezers. The plates of the freezers are held at the temperature of minus ... code as prescribed by Export Inspection Agency for identification.
XIII. Loading into freezers : Trays containing slabs loaded into freezers. Vertical compressive force applied for positive
importing countries the products are transferred from holding chilled rooms to plate freezers or tunnel rooms/blast freezers.
7. In the plate freezer the product ... stacked in right trays on the plates within the freezer cabinet thereafter under hydraulic pressure the meat product is compressed. Liquified ammonia which is flowing
Glacier Industries and its associate company the following items :
i. Continuous Freezers 2 Nos
ii. Work Table 1 No. for product formation
iii. Freezing Tunnel ... fact a complete equipment which accepts ice cream from ice cream freezers to shape and cut into predetermined shapes. The ice cream is in commercially
made
on account of lapsed liability in respect of freezer deposits received by the
assessee named as 'deposits and advances from customers ... assessment years by treating the dealer deposits received for supply of
freezer during the previous years as taxable. The Assessing Officer rejected the
argument
rule (2) and clause (n) of APVAT Rules, refrigerators,
coolers, deep freezers purchased by soft drink manufacturers are not
eligible for Input Tax Credit ... Rules, 2005. As per the said
Rules, the freezers purchased by soft drink manufacturers are not
eligible for Input Tax Credit and the Tribunal answered
prohibited wild animals kept in 47 packets in freeze container (deep freezer) was also recovered. Details of articles recovered is as follows :-
(i) one hide ... ground floor, 47 packets of meat of prohibited forest animal kept in freezer (deep freezer)
3. The petitioner, Devendra Kumar, retired colonel, informed the raiding
relate to use of
LPG Gas for preparation of meals and deep-freezer for
preservation and chilling and these admissions, he further
::: Downloaded ... used for
preparing them. They further show that there was a
deep-freezer for preservation and chilling of food articles kept
in the precincts
SKEI' 'I & U' and he had supplied 84 freezer
boxes to the petitioners to market and sell their ice creams ... further
alleged that the petitioners after obtaining the freezer boxes, they did not
market the ice creams of the de-facto complainant and also
