Manufacture under excise

This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
10 October 2015 Dear Sir,

I would like to understand whether transforming liquid oxygen to gas oxygen (change of state from liquid to gas through a set of processes and vice versa) amounts to "manufacture" under central excise ?

19 October 2015 Yes, it will amounts to manufacture. The ssi exemption will be available upto 1.5cr turnover.

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
19 October 2015 Thank you for the answer. Can you support this with any case law or notification ? We are buying liquid oxygen under Ch 2804.90 and clearing gaseous oxygen under Ch 2804.90.

We are not an SSI unit.

Awaiting your kind reply.


19 October 2015 Transfer from liquid to gas are amounts to manufacture and you need to registered under central excise. You should consult with any professional.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries