Manufacture under excise

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Querist : Anonymous

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 ?

Arun Kumar Singh

Arun Kumar Singh (Expert)

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

Querist : Anonymous

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.

Arun Kumar Singh

Arun Kumar Singh (Expert)

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.

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