Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of Whether refilling/bottling gas into customer-supplied cylinders constitutes 'manufacture' for excise: the tribunal analyzed the chapter-note deeming provision that broadens 'manufacture' to include activities altering goods' delivery form without changing characteristics, concluding such deeming aims to tax autonomous, independent activities carried out within the factory; however, on the facts the act of filling into customer containers was held akin to providing transport/removal occurring after production and not a taxable manufacture. Consequence: the excise demand was without authority and the appeal was allowed. - CESTAT
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