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2014 (4) TMI 458

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..... 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. - E/2832/2012 - Stay Order No. 55446/2013 - Dated:- 14-1-2013 - Smt. Archana Wadhwa and Shri Sahab Singh, JJ. For the Appellant: Shri Ajai Jain, Advocate For the Respondent: Shri S. Jain, .....

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..... above proposition, he relies on the following decisions of the Tribunal :- (1) Surya Air Products Pvt. Ltd. Vs. CCE 2012 (283) ELT 107 (Tri.-Del.) (2) Deepak Trading Co. Vs. CCE 2008 (225) ELT 532 (Tri.-Kol.) (3) CCE Vs. Sigma Scientific Co. Ltd. 2009 (233) ELT 371 (Tri.-Chennai) (4) Vadilal Gases Limited Vs. CCE 2007 (218) ELT 77 (Tri.-Ahmd.) (5) Ammonia Supply Company Vs. CCE 2001 (131 .....

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..... he stage, ld. DR draws our attention to decision of the Tribunal in the case of Surya Air Products Pvt. Ltd. Vs. CCE 2012 (283) ELT 107 wherein after giving decision on the point of limitation, the appellant was directed to pre-deposit a part amount. 4. Ongoing through the impugned order in the case of Surya Air Products, .we find that there was no claim of Cenvat credit of duty paid on the gas .....

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