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Co2 - Judgment Search Results

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Jul 17 1985 (TRI)

Punjab Breweries Ltd. and Mohan Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(6)LC350Tri(Delhi)

..... fall for classification under item no 14 h cet as compressed co2 once this conclusion is reached no other contention survives for ..... need not have conformed to the practices followed for marketing co2 he further stated that the word compressed referred to the ..... is therefore clear that the manufacture possession and transport of compressed co2 is rigorously regulated by the gas cylinder rules 1940 16 .....

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Jun 17 2003 (TRI)

South India Carbonic Gas Indus. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2003)(111)LC216Tri(Chennai)

..... facts of the case are that the appellants manufacture carbon dioxide co2 from impure carbon dioxide gas received from m s madras ..... by the appellants besides while paying duty on the purified co2 they availed the faceliting of modvat credit and accordingly they ..... the present appeal the appellants the appellants have been receiving impure co2 from m s madras fertilisers ltd manali without payment of .....

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Jan 27 1999 (TRI)

Mohan Breweries and Distilleries Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1999)(65)ECC257

..... the commissioner over ruled all their objections and upheld that co2 gas emanated in the intermediate process and they were ..... appellants learned advocate shri arvind p datar submitted that the co2 gas emanated during fermentation as a technological necessity and there ..... burden he further submitted that for the purpose of utilising co2 for marketing purpose the appellants were required to install a .....

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Apr 01 2004 (TRI)

Deputy Commissioner of Income Tax Vs. Mahalasa Gases and Chemicals (P)

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)84TTJ(Bang.)992

..... factual basis the transfer encompassed all asset and liabilities relating to manufacturing and distribution of co2 business thus the business which was taken over as a going concern by praxair was ..... a going business undertaking producing high quality co2 meeting international quality standards and a working plant based on low temperature technology developed in .....

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Sep 22 2003 (TRI)

Protech Appliances Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(165)ELT461Tri(Bang.)

..... considered in this appeal is whether cylinder containing carbon dioxide co2 cleared with soda maker is to be classified under 2811 ..... the goods according to him since the goods are co2 cylinders filled with co2 would be correctly classifiable under sub heading 2811 ..... commissioner appeals that customer comes to purchase co2 and therefore the sale is primarily of co2 co2 filled in any type of container .....

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May 07 1996 (TRI)

Artos Breweries Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1997)(93)ELT787Tri(Chennai)

..... superintendent central excise ramachandrapuram 6 as we are not manufacturing co2 gas or sell it no quantity has been cleared for ..... the appellants which reads as under central excise manufacture of co2 gas falling under sub heading no 2811 10 of ..... appears to have deliberately suppressed the fact of production of co2 without obtaining licence registering themselves with the central excise authorities .....

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Dec 20 1973 (HC)

Thangarajan (Minor) by Father and Next Friend T.V. Adhinarayana Chetty ...

Court: Chennai

Reported in: (1974)2MLJ288

..... from the evidence we are satisfied that the lorry was being driven for taking co2 gas to the ship i n s jamuna it is also seen that ..... is therefore clear that the lorry was driven for the purpose of supply of co2 gas to the ship i n s jamuna and this will amount to ..... the lorry was himself a defence personnel and was driving the lorry for taking co2 gas from the factory to the ship i n s jamuna and on .....

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Oct 28 1997 (TRI)

Mangalore Chem. and Fert. Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(98)ELT490TriDel

..... not as can be seen sub item iv reads carbonic acid co2 this tariff item includes gases including liquified or solidified gases ..... term industrial use has a specific meaning and connotation carbonic acid co2 has different industrial uses as can be seen from the ..... converted to ethyl alcohol and carbon dioxide cehnof 2 c2hsoh 2 co2 d lime kiln operation in which carbonates are thermally decomposed .....

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Sep 13 2001 (TRI)

Commissioner of Central Excise, Vs. South India Carbonic Gas

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2002)(79)ECC200

..... the tanks in question were specially designed and fabricated for the purposes storage of liquified co2 that the document produced by them prove that they are fully manufacture pressure vessels for ..... the consultant s contention that before the tanks namely pressure vessels for storage transport of co2 liquified gas were actually cleared from the factory of the manufacturers i e spundish engineering .....

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Nov 10 2004 (TRI)

Katrala Products (P) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2005)(181)ELT65Tri(Chennai)

..... the demand of duty in the instant case is on such co2 cylinders cleared by the appellants during march 1977 to july 1998 ..... the commissioner appeals the customer comes to purchase co2 and therefore the sale is primarily of co2 co2 filled in any type of container or ..... use to a purchaser who wants to replenish the cylinder containing co2 attached to home soda maker he is therefore constrained to buy .....

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