2015 (6) TMI 954

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....nda: The ld. Counsel submits that the [Oxygen and Argon] gases procured in bulk in tankers were loaded into small cylinders of the specified quantity without any processing thereof does not amount to manufacture even reading chapter note 9 to chapter note 28 of the CETA, 1985. He relies on the decision of the Tribunal in the case of Deepak Trading Co. Vs. CCE, Kolkata - 2008 (225) ELT 532 (Tri.-K....