Inox Air Products (P.) Ltd., In re

Date: March 21, 2018

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R.B. MANKODI AND G.C. JAIN
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Subject Matter

Manufacture and Supply of industrial gases by undertaking treatment or process on Atmospheric Air and Industrial Water amounts to 'Job Work'

ValuationJob Work

Summary

The applicant M/s. INOX Air Products Private Limited (herein after also referred to as 'INOXAP') is engaged in the business of manufacture and supply of industrial gases, including Oxygen, Nitrogen, Argon etc. to M/s. Essar Steel India Limite…

1. The applicant M/s. INOX Air Products Private Limited (herein after also referred to as 'INOXAP') is engaged in the business of manufacture and supply of industrial gases, including Oxygen, Nitrogen, Argon etc. M/s. Essar Steel India Limited (herein after referred to as "M/s. Essar") is in the business of manufacture and supply of steel and has one of its steel plants at Hazira…

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