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2012 (12) TMI 503 - AT - Central ExciseWaiver of pre-deposit – manufacture or not - appellant is engaged in the marketing of hydrogen gas cylinders - appellant receives 99.9% pure hydrogen gas from SIEL through pipeline at a pressure of 1000 to 1200 mmwc. This gas is filled in returnable gas cylinders with identification marking of the appellant and sold to various consumers - Department was of the view that filling and marketing of hydrogen gas cylinders with label amounted to manufacture in view of Chapter Note 9 of Chapter 28 of the Central Excises and Salt Act as applicable at that time – 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 - appellant directed to deposit
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