which concessional rate of tax is claimed, is raw material and the said raw material is required directly for use in manufacture or processing ... materials produced before it by the parties that it is used as raw material may allow the claim and include the goods as raw material
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
ground that such sale is not of “raw material” but of
goods other than raw materials and as such the concessional rate of tax
applicable ... into steel;
vii) the function of the raw material itself. In the present case, the raw
material is not only changing pig iron into steel
basic rawmaterial. It may
happen that initially all the raw materials might not have been
used in manufacturing process. Raw materials can be added ... basic raw material. It cannot be labelled merely as a
'refining agent' instead of basic 'raw material'. Raw
material
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
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
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
granted only on the raw material or packaging material used by a dealer in manufacture and natural gas is not used as a material ... raw material and packaging material in the manufacture of goods. Section 4-BB, in particular, provides for set off taxes paid on the raw material
