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2015 (11) TMI 705 - AT - Central ExciseActivity manufacture or not - Refilling of gas from tankers to cylinders – Held that:- Even CBEC in Circular No.910/30/2009-CX dt. 16/12/2009 had considered the very same issue and had considered the amended Chapter Note and had come to the conclusion that tankers cannot be considered as bulk packs and therefore the activity of transferring the goods from tankers into smaller drums/cylinders cannot be covered by the Chapter Note. In view of the above, we take a view that on the first issue, the impugned order cannot be sustained. - Board had issued a clarification in the Circular No.236/70/96-CX dt. 01/08/1996 that conversion of anhydrous ammonia into aqueous solution of ammonia does not amount to manufacture. In the case of Hari & Mahesh (P) Ltd. Vs. CCE, Haldia [2008 (8) TMI 178 - CESTAT, KOLKATA], the Tribunal also had taken the view that conversion of anhydrous ammonia into liquid ammonia or ammonia aqueous solution does not amount to manufacture. - impugned order is set aside - Decided in favour of assessee.
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