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
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
M/S. Zirconia Cera Tech Glazes, Mehsana vs The Dy.Cit, Mehsana Circle, Mehsana on
JUDGMENT
the yard/plant of the board and consequently
oil/gas, spare parts, raw materials, etc. cannot
reach the power plant. The said witness also
compressed gas and also includes transfer of compressed gas from
one cylinder to any other cylinder. He further pointed out that even
Gas Cylinders Rules ... producing –
(i) Gas exploration and production;
(ii) Gas distribution and bottling;
(iii) Power generation;
(iv) Plastics;
(v) Yarn raw materials;
(vi) Fertilizers;
(vii) Methanol;
(viii
raw material or inputs’) from its
registered dealers. These fuels are used for the aforesaid
manufacturing activities. On purchase of the raw material ... respect of these items when such items are used as raw
material/inputs for the purpose of manufacturing other products.
At the same time
said to have created infrastructure
facility for SEZ.
17.4 As gas is raw-material required for the
Page 42 of 80
HC-NIC Page ... their raw material
supply so that in case of any eventuality, the
running plants are not stopped, because any
stoppage of gas supply for even
cooking gas' is what is subsidized and
not the cylinder. Besides, argue the petitioners, the rationale of freight cost
and minimal raw material movement ... over the
years-from where not only the raw material, i.e. steel, used in manufacturing
gas cylinders is sourced, but is an area
generated by this plant. Liquefied Natural Gas (LNG), an
important raw material for the generation of power, is
procured by the assessee through the pipeline ... products. It was not disputed before us
that LNG is a raw material for the generation of electricity
and that the assessee is entitled
raw material received and consumed by appellant for conversion: As per the Conversion Agreement between KSL and GIL, the former would supply the latter raw ... finished products deducting wastage/gas cutting/heating, burning losses, dust, mud etc. at 7% on the raw materials. S.No.4 of the agreement states