transformation brought about an entirely new
product in the name of LPG and whether such activity is a manufacturing activity so that
the assessee ... materials reported in the audited accounts, we find that in production of
LPG: propane & butane are principal raw materials. From the audited accounts
Shivco Lpg Bottling Co. Pvt.Ltd vs M.P.Madhya Kshetra Vidyut Vitaran ... on 26 March, 2018
Bench: Hemant Gupta , Vijay Kumar Shukla
HIGH COURT ... question whether the State Electricity Regulatory Commission is justified
in categorizing LPG bottling plant of the appellant in the commercial
category as against industrial category
confusion
with regard to admissibility of tax credit on the use of LPG and
Oxygen gas in the said process, it approached the determining
authority ... under:
"Whether tax credit paid on purchases of Oxygen
Gas and LPG used in cutting hull of the ship during
ship breaking/scrapping process
Petroleum Corpn. Ltd. (supra) held the activity of process of bottling of LPG to be
manufacturing. The relevant held portion of the order, as reported ... reads as under:
"HELD-I
Activity of filling up cylinder with LPG
• There is no dispute that the LPG produced in the refinery cannot
raised the following concise
grounds:
1. Deduction u/s. 8OHH/801/801A- LPG BOTTLING PLANT - Rs. 6,08,21,000/-
On the Facts ... being the claim for
deduction u/s 8OHH, 801/801A towards LPG Bottling Plant.
3 Ground no.1 is regarding disallowance of deduction
suppliers, distributors,
sellers and dealers in natural gas and its derivatives includes
LPG, CNG, PROPANE and any conventional and non-conventional
type of energy. Memorandum ... that as to whethe r the activity
of the assessee of bottling LPG gas amounts to pro duction
or manufacturing activity fo r the purpose
Station Bhabhanipur Dist rict
Midnapur (E) fo r the manufacture of blended LPG having capacity
of 6,00,000 tonnes. As per the scheme ... setting up a new unit fo r th e
manufacture of blended LPG at Block - Sutah ata Block-I. Po st
Office H aldia
whether th e acti vity
of the assessee of bo ttli ng LPG gas amounts to p ro ducti on
or manufacturing activity ... convertin g th e same into CNG whereas in the case of LPG,
the same is no t saleable unless it is bo ttled
license from the
Department of Explosives, Government of India for storing
bulk LPG (with a capacity of 10000 kgs), which is a major
fuel
Discussion On The Finance Bill, 2000 (Not Concluded). on 3 May, 2000
Title: Discussion on
