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TMI Blog2017 (6) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V. Padmanabhan, Member (Technical) Shri R. Janardhanan Pillai, Consultant for the Assessee Shri L. Paneerselvam, AC (AR) for the Department ORDER Per Bench The assesse-respondents were registered with the Central Excise as a Dealer for issue of Modvatable invoice in accordance with Rules as it stood at the relevant time. They were procuring Acetic acid in Tankers from M/s EDI Parry (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acid from tankers to the containers (carbouys) of 35 Kgs amounted to manufacture. 4. Once it is found that in terms of the said Chapter Note, the activity does not amount to deemed manufacture, the other issue whether the assesse-respondent is eligible for exemption under Notification No.38/97 CE dated 27.6.1997 and Notification No.9/98 CE dated 2.6.1998, does not survive for consideration. For c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above clarification pursuant to the judgement of the Hon'ble Tribunal in the case of Ammonia Supply Co. reported in 2001(131) ELT 628 as noted in para 3 of the Circular. 7. Further, by a very recent judgement the Hon'ble Supreme Court in the case of CCE Vadodara vs. Vadilal Gases Ltd. Reported in 2017(346) ELT 161 (SC) on identical facts and circumstances has categorically held as under: "Gase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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