https://www.taxtmi.com/caselaws?id=107142 Refilling an empty cylinder with carbon dioxide does not amount to manufacture or create a new product, because the cylinder remains only a container and the assessee manufactures neither the cylinders nor the gas. On that reasoning, the value of the cylinders used in fire extinguishers was not required to be included in clearance value for exemption under Notification No. 1/93, and the Tribunal followed its earlier decision on the same issue. en-us Fri, 03 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 18:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107142 Refilling an empty cylinder with carbon dioxide does not amount to manufacture or create a new product, because the cylinder remains only a container and the assessee manufactures neither the cylinders nor the gas. On that reasoning, the value of the cylinders used in fire extinguishers was not required to be included in clearance value for exemption under Notification No. 1/93, and the Tribunal followed its earlier decision on the same issue. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107142