B G Exploration And Production India ... vs State Of Gujarat Through Secretary & 8 on
further stated that the
defendant has also hypothecated the raw materials,
consumables and gas stove cylinders etc., towards the
3 O.S.No.8234/2014 ... further stated that the defendant has also hypothecated
the raw materials, consumables and gas stove cylinders
etc., towards the laghu udhyami loan and has executed
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
provided drawing and design to the fabricators and also raw materials/inputs including Oxygen gas and consumables for manufacture of the said saddles. The said ... appellants supplied all the raw materials for fabrication/repair/modification as well as the samples like welding electrodes, gas, paint, primer, thinner, etc. They were
M/S Shree Bhawani Paper Mills Limited vs State Of U.P. And Another on
shows the receipt of only one of the raw material whereas there are major raw materials required for manufacture of fritz for purchase/ receipt ... Fritz, no evidence of receipt of major raw material required for manufacture of Fritz. The major raw material are Quartz required 40 to 45%, Dolomite
Gas Authority of India Ltd. (supra) observed that when a manufacturer sets out to create a product out of certain raw materials, he not only ... mainly on commercial consideration and the Plan of manufacture. The Tribunal in Gas Authority of India Ltd. case, after referring to definition of by-product
gas stove bodies purchased from
sister concerns constituted only 15% of the complete appliance and
the remaining 85% pertained to other inputs, raw material, expenses ... plea that the prices depend
upon the quality and specification of the material. The Ld. A.O. has
also not satisfactorily addressed the fact highlighted
Agartala,
bills of machinery and of raw material purchased, details of freight
and cartage for purchase of raw material, and details of job work
paid ... welding machines, motors, gas cutting machines, air
compressor, etc. The appellant has also produced details and bills of
purchase of raw material comprising nuts, bolts
capacitors, sheet metal bodies, plastic grill, filters, fans, blowers,
copper tubing, thermostat, gas etc. There was nothing to show that such
goods were found ... clearance of 606 ACs as alleged in the SCN. Neither the raw material for
manufacture of such a huge quantity was established by the Department