these appeals are engaged in
the process of bottling Liquefied Petroleum Gas (LPG) Cylinders meant
for domestic use. They are claiming benefit of Sections 80HH ... aforesaid provision depends upon the
question as to whether bottling of LPG is an activity which amounts to
3
‘production’ or ‘manufacturing’ for the purposes
business of importing, bottling and supply of liquefied petroleum gas (LPG). Their claim essentially centers around the industrial policy announced by the State Government ... Rules, which have to be complied with by the petitioner, the bottled LPG cleared from the petitioner's three factories is a manufactured product
Indian Lpg Cylinders And Tirupati Lpg ... vs Cce on 23 August, 2006
Equivalent citations: 2006(113)ECC105, 2006ECR105(TRI.-DELHI), 2007(207)ELT442 ... Appeal No. E/5176/04 has been filed by the appellant Indian LPG Cylinders challenging the order of the Commissioner (appeals) dated 5.7.2004 upholding
fabrication of pressure vessels, gas cylinders, storage tanks, tank bodies for LPG Tanker-Trucks and Trailer-Tankers. LPG tankers of capacity upto 25000 litres mounted ... rate of Rs. 4,000/- per unit under Notification No. 162/86. LPG tanks of capacity more than 25000 litres manufactured by the appellants were
Lakshmi Kumarn, learned Advocate, submitted that Appellants manufacture liquefied Petroleum Gas (LPG in short and avail of MODVAT Credit of the duty paid on inputs ... ONGC through HBJ pipeline which is processed for extraction of LPG (C3 and C4 approximately 50 : 50); that the said natural gas contains more Propane
Bombay) Pvt. Ltd., are engaged in the manufacture of Liquefied Petroleum Gas (LPG), hereinafter, referred to as LPG. The said LPG was being cleared ... various records. Scrutiny of the said records revealed that apart from clearing LPG on payment of duty the appellant was also engaged in trading
Commissioner Of Central Excise And ... vs Ms Tirupati Lpg Industries Ltd on 5 April, 2017
Author: Alok Singh
Bench: K.M. Joseph , Alok Singh ... Commissioner of Central Excise
& Service Tax. ............ Appellant
Versus
M/s Tirupati LPG Industries Ltd. ............. Respondent
Central Excise Appeal No. 11 of 2015
Commissioner
represented that they consumed only a
small portion of the polybutylene enriched LPG received for
the extraction of polybutene and it would be unbearable ... duty is to be borne on the entire quantity of LPG
received.
6.Having regard to the circumstances mentioned above
and particularly the fact that
licensed to carry on business of filling and selling Liquefied Petroleum Gas (LPG) as a parallel marketer as per Section 2 of the Liquefied Petroleum ... petroleum gas, in the present case Hindustan Petroleum Ltd. and packing the LPG in marketable cylinders and to sell it to end users
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
