TaxTMI 
TaxTMI 
Supply of cooling units along with pipe kits, electrical cord, remote control, etc. is manufacturing activity - Supreme Court
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....upply of cooling units along with pipe kits, electrical cord, remote control, etc. is manufacturing activity - Supreme Court <br>News and Press Release<br>Dated:- 5-12-2007<br><BR>Brief Facts of the C....
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....ase: - The appellant had supplied the electric motors to the vendors. - Vendor has supplied the cooling units (after fitting the electric motors supplied by the appellant) to the appellant. - Vendo....
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....rs were discharging excise duty on supply of cooling units to the appellant. - These cooling units were the parts of Split Air conditioner - Appellant were receiving condensing unit from another so....
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....urce. - The complete units of split air-conditioners were delivered after putting together condensing units and cooling units along with other associates. - Installation and services of complete air....
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.... conditioners were being done by the sister unit. - Before delivery of the split air-conditioners, gas is filled in the condenser for carrying out certain checks for leakage of gas. After considerin....
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....g the various issues involved in the instant case honorable Supreme Court has confirmed the decision of the CESTAT in which it was held that: "The activity is amounting to manufacture and liable to e....
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....xcise duty". (For full text of judgment - please visit 2008 -TMI - 2692 - Supreme Court of India)<BR> News - Press release - PIB....