https://www.taxtmi.com/caselaws?id=241143 Refilling argon gas from tankers into cylinders does not amount to manufacture under Chapter 28 Note 10 unless it involves both the specified processes of labelling or relabelling containers and repacking from bulk packs to retail packs. No material established that the cylinders were labelled or relabelled, and supply of gas in buyers' own cylinders negated repacking from bulk to retail packs. An interim stay order in another matter has no precedential value. Consequently, the refilling activity fell outside the deemed-manufacture provision and the Revenue's appeal failed. en-us Fri, 30 Aug 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241143 Refilling argon gas from tankers into cylinders does not amount to manufacture under Chapter 28 Note 10 unless it involves both the specified processes of labelling or relabelling containers and repacking from bulk packs to retail packs. No material established that the cylinders were labelled or relabelled, and supply of gas in buyers' own cylinders negated repacking from bulk to retail packs. An interim stay order in another matter has no precedential value. Consequently, the refilling activity fell outside the deemed-manufacture provision and the Revenue's appeal failed. Case-Laws Central Excise Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241143