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2014 (4) TMI 458 - AT - Central ExciseManufacture activity or not - receiving the hydrogen gas directly into the cylinders - apart from receiving the gas under pressure directly into the cylinders, no other activity of labelling, relabeling etc. is being done by them. - Held that:- It cannot be said that filling of liquid ammonia from tanker into smaller cylinders does not amount to repacking of gas from bulk packing - Decision in Surya Air Products Pvt. Ltd. Vs. CCE [2012 (12) TMI 503 - CESTAT, NEW DELHI] followed - stay granted partly.
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