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2015 (6) TMI 954 - AT - Central ExciseDuty demand - Manufacturing activity - [Oxygen and Argon] gases procured in bulk in tankers were loaded into small cylinders - Held that:- Prima facie, perusal of the judgment of the Apex Court [2011 (8) TMI 93 - Supreme Court of India] throws light that in the case relied by Revenue relates to processing carried out. But, in the present case that is absent. By this we do not express any opinion on the determination of liability on the basis of the tariff entry and chapter note at this stage. However, there shall be waiver of pre-deposit during the pendency of the appeal. - Stay granted.
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