TaxTMI 
TaxTMI 
2007 (9) TMI 37
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....ed to as VGL, buy gases like Nitrogen, Argon and other mixtures from M/s. GFSC. (b) VGL received liquefied Nitrogen and Argon gases in bulk in cryogenic tankers. The VGL undertakes re-gassification and pack in cylinders of 6 cu.m. or 7 cu.m. capacity for retail sale. (c) M/s. Vadilal Chemicals Limited, hereinafter referred to as VCL, which is a sister, concern of VGL is a marketing company. The cryogenic tankers which bring liquefied Nitrogen, Argon gases in bulk are owned by VCL. The cylinders in which the gases are filled for retail sale are owned by VGL. (d) After packing of the Nitrogen and Argon gases mixtures in retail cylinders by VGL the same are affixed with a label mentioning the name of the product, period, grade, the le....
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....leaned and made free of impurities of Oxygen, Coz, etc. In addition he that VGL are preparing gas mixtures which are used for different industrial applications and these gas mixtures are also sold after re-packing the same in retail cylinders. Commissioner has held that the decision of the Tribunal in the case of M/s. Ammonia Supply Company v. CCE, New Delhi [2001 (131) E.L.T. 626] is not applicable to the instant case. He also held that the decision of the Tribunal in the case of M/s. Ram Kishore Chemicals Co. Ltd. is not good law. Accordingly he confirmed the demand of duty and imposed penalty on M/s. VGL, M/s. VCL and also the three Directors of VGL. Hence these appeals. 4. Ld. Advocate submits that the tanker cannot considered as bul....
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....llants have raised a more fundamental issue as to whether the activities undertaken by VGL will amount to manufacture at all. 6.2 The liquefied Nitrogen and Argon gases are being received in cryogenic tankers. 6.3 The tanker used for transporting liquefied gases cannot be treated as a bulk pack. Therefore, filling from the tanker to the individual cylinders of specified capacity for the purpose of retail sale cannot be treated as repacking from bulk packs to retail packs. 6.4 For the purpose of attracting Chapter Note 10, we also hold that merely labelling and re-labelling not accompanied by filling from bulk pack to retail pack will not amount to manufacture. In other words, the appellants' contention that in the absence of repack....
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....ng life to the filament of the bulb. Similarly, when the mixture of argon and carbon dioxide is used in welding, the argon gas creates an inert atmosphere while the carbon dioxide gas stops oxidization of the material. Thus the individual gases retained their individual properties even when filled in the same cylinder. With the advent of modern techniques and the facility of filling two or more gases in one cylinder, the customers found them more economical to handle the gases and it saved labour. Further, it was not necessary for the customer to mix these gases individually in a desired ratio, since such an exercise was more risky and needs expert technical handling." "We find that the appellants have contended that in their case, the m....