2000 (9) TMI 608

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.... Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short point involved in the present appeal is as to whether the appellants who are buying 'Nitrous Oxide Gas' from the original manufacturers and selling to their customers by transferring from big size cylinder to small size cylinders brought by the customers of their own, can be said to be man....

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....4. It is seen that the Assistant Commissioner has considered the following facts, while adjudicating - "(i)     the goods are not packed either for whole sale or retail sale in pre-packed condition; (ii)      the packing is generally not done without the purchaser being present; (iii)     the commodity is neither prepac....

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....n bulk cylinder. This being so I do not like to discuss the issue raised by the assessee regarding effective date of amendment in Chapter 28 carried out by Finance Bill, 1997 or whether legislative is competent to treat as non-manufacture as manufacture etc." 5. It is also observed by the Assistant Commissioner that in most of the cases, Cylinders are owned by the customers and the same ar....