2001 (6) TMI 105

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....ember (J)]. - After hearing for sometime with reference to the stay petition filed by the party, we find that the matter itself can be disposed of. Accordingly, the amount required to be deposited for the purpose of hearing the appeal is dispensed with and the appeal is taken for regular hearing. 2. The point to be considered in this case is whether the activity of filling of ammonia from bulk ....

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....manufacturing process only if the activities mentioned therein are carried out. The activity mentioned therein when carried out are treated as manufacturing process. In such circumstances a legal fiction as to manufacture is to be presumed. The fiction incorporate in the note should have a restricted meaning only. In other words, for a manufacturing process to come into existence, by invoking this....

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....sorted to labelling or re-labelling the container while filling the Ammonia gas into smaller container. As per Note quoted above, labelling or re­labelling of the container should take place at a time when the goods are packed from bulk packs to retail packs. The assessee was not getting Ammonia in bulk packs. They were getting it in tankers. Ammonia gas brought in tankers can never be termed ....