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2017 (1) TMI 1311 - SUPREME COURTDeemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Held that: - reliance placed in the case of Ammonia Supply Company vs. CCE, New Delhi [2001 (5) TMI 81 - CEGAT, COURT NO. III, NEW DELHI] wherein the Tribunal has taken the view that Ammonia coming in tankers cannot be treated to have come in bulk packs. From the manufacturing activity undertaken by the assessee, as found by the learned Commissioner himself, and as extracted above, the assessee apart from packing pure Argon and Nitrogen in smaller cylinders is also engaged in the activity of mixing of inert gases (like argon, nitrogen, helium etc.) with other gases like oxygen, nitrogen, carbon dioxide and making available such combination to the consumers in smaller cylinders - Whether such mixing of the gases in question amount to manufacture has been gone into by the learned Tribunal in Goyal Gases (P) Ltd. vs. CCE, Meerut [1999 (7) TMI 243 - CEGAT, NEW DELHI] and it was held that the filling of mixture of the said gases in cylinder does not amount to manufacture for purposes of Section 2(f) of the Central Excise Act, the consequential questions relating to excisability, duty demand and penalty do not require separate consideration. Appeal dismissed - decided against appellant.
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