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        Case ID :
        Central Excise

        Whether refilling/bottling gas into customer-supplied cylinders...

        Refilling gas into customer-supplied cylinders found not 'manufacture' under deeming provision; excise demand set aside

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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
                                Note: It is a system-generated summary and is for quick reference only.
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