Case LawAdvance Ruling No. KER/ 21/2018
Bharat Petroleum Corporation Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 20, 2018
- Type:
- Advance Ruling
Subject
Industrial gases produced out of major materials supplied by the principal is Job Work
Job Work
Summary
The activity of the applicant of sending Regasified Liquefied Natural Gas (RLNG), De-Mineralized Water (DM Water), Hydrogen Rich off Gas and Raw water free of cost to M/s. Prodair Air Prodcts Pvt. Ltd. for manufacture of Hydrogen, Nitrogen and Steam…
Judgement
The applicant is a Public sector undertaking operating oil refinery and producers of several petroleum products. For carrying out the refining activity of petroleum products, the applicant requires Industrial Gases such as Hydrogen, Nitrogen and Steam. The indistrial Gases are obtained from inputs such as ‘Re-gasified Liquefied Natural Gas (RLNG), De-mineralized water (DM Water), Hydrogen Ri…