raw
materials for manufacture of goods in the very same ‘eligible unit’. It is
submitted that therefore the raw materials – Naphtha and Natural Gas
were ... said
raw materials in its unit but sold the said raw materials to another
company – EPL, and EPL used the said raw materials – Naphtha
concessional purchase rate of tax for purchase of raw material, processing material, consumable store and packing material. The petitioner has referred to Entry ... petitioner would certainly fall within the ambit of the term raw material or processing material or consumable store as provided in Entry
assessee has been using Baroda Dahej
Pipeline for transportation of gas/raw materials. It paid lease rent of
Rs.160.94 lakhs for the above
sale of
the raw materials required directly for use in the manufacture or processing
of goods for sale excluding such raw materials which have already ... understanding of the expression
'industrial raw-material (inputs)' used in the
Notification. The word 'raw-material' has not been
defined
B G Exploration And Production India ... vs State Of Gujarat Through Secretary & 8 on
record toward any development suggesting an anticipated
regular supply of raw material (sour gas). Why would then the company keep
the plant ... legal/keeping with public policy - as, for example, where the raw
material (sour gas) has, or results in, (higher) pollutant/s. The position is
completely
Petitioner vs Union Of India on 30 September, 2020
Author: N.Kirubakaran
Bench: N.Kirubakaran
substituted,
namely :-
"(i) A registered dealer who uses natrual gas as a
raw material or fuel in manufacture of goods";
(2) the existing ... been made, namely, a
registered dealer who uses natural gas as a raw material or fuel in
the manufacture of goods and then there
organic compound for which petroleum or natural gas is the ultimate raw material". The learned standing counsel did not dispute that for manufacturing synthetic ... resins, petroleum or natural gas is the ultimate raw material. We do not see how a mere change of opinion on this point
Adjudicating authorities that only 7 to 8 raw materials are major and that only these major raw materials effect the price of the product ... been estimated on the basis of natural gas consumption, there is no evidence of excess raw material purchased by the appellants. No shortages/ excess
