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2013 (12) TMI 808 - AT - Central ExciseActivity manufacture or not - Refilling of gas from tankers to cylinders – Held that:- As per Note 10 of Chapter 28, two requirements were needed to be satisfied - One, there should labeling or re-labeling of the container and second repacking from bulk packs to retail packs - When both these conditions are satisfied, the activity would amount to ‘manufacture' - nowhere it is coming out that the appellant has done labeling and re-labeling on the gas cylinder - the gas has been supplied by the appellant in the buyer's cylinders – Thus, the question for re-packing from bulk pack to retail pack would not arise – Decided against Revenue.
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