2011 (6) TMI 482

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..... f Ammonia Marketing Co. Vs. CCE, Bangalore (2001 -TMI - 50629 - CEGAT, SOUTH ZONAL BENCH, BANGALORE) held that filling of ammonia gas from bulk tankers into smaller cylinders would not amount to manufacture and therefore, no duty liability under the Central Excise Act is attracted - Appeal is dismissed - E/461/04 - - - Dated:- 30-6-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appe .....

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..... the jurisdictional Assistant Commissioner, who vide order dated 21/05/2002 came to the conclusion that the activity undertaken by the assessee does not amount to manufacture as defined in note 10 to Chapter 28 and, accordingly dropped the proceedings. On appeal by the department before the Commissioner (Appeals), the matter was again considered and the Commissioner (Appeals) vide the impugned ord .....

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..... or the respondent. 5. We have carefully considered the matter. 6. In the instant case there is no labelling or re-labeling involved nor any activity to render the product marketable is undertaken. Ammonia is received in tankers and they have been filled into cylinders. Tankers cannot be considered to be packages and, therefore, filling them into cylinders cannot amounts to re-packing. In a s .....

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