2013 (5) TMI 124

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....GEMEMT:- In all these appeals by the revenue following questions of law have been framed for our consideration.    a) Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in relying on Cylinders Rules 2004 referred to in the decisions of jurisdictional High court in the case of HPCL v. MSDCEL in W. P. No.9455 of 2011 and Gujarat High Court in ....

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....bunal by the impugned order held that subject activity amounts to production/manufacturing for the purpose of Section 80HHC, 80I and 80IA of the Income Tax Act, 1961 by relying upon the decision of this Court in Writ Petition No.9455 of 2011 dated 19/1/2012 in the matter of M/s. Hindustan Petroleum Corporation Ltd. v. Maharashtra State Electricity Distribution Co Ltd. and others and the consequent....

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....d the consequent order of the Electricity Ombudsman to hold that the activity of bottling LPG Gas is a very specialized process and the same is considered to be an activity of manufacture. The Tribunal in the impugned order had observed to the effect that the word used in Section 80HH, 80I/80IA of the Act is manufacturing or production. The term production is wider then the word manufacture. There....