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2015 (10) TMI 834 - CESTAT MUMBAIPacking activity - first time packing - Manufacturing activity or not - it was contended that receipt of the chemicals in tanker lorries cannot be considered as a bulk packing. - Held that:- chemicals brought in tankers can never be termed as brought in bulk packs. So the assessee was not repacking the goods from bulk packs to retail packs. Accordingly the activity undertaken by the assessee in filling the smaller container from bulk container namely tankers can never fall within the fiction of manufacture Present case is squarely covered by the clarification of the Board vide Circular 910/30/2009-CX dated 16.12.2009 and this Tribunal has also taken similar view in large number of cases starting from Ammonia Supply Co. (2001 (5) TMI 81 - CEGAT, COURT NO. III, NEW DELHI) and in view of the consistent stand of the Tribunal - Decided in favour of assessee.
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