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
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.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
