Can we considered lpg activity as deemed manufacture

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2013 LPG business is filling the LPG into cylinders or supplying in bulk. The character and use of the product do not change as such. Would it be considered deemed manufacture ?
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Excise registration has been obtained for LPG business. However, since the activity is mainly bottling & re-filling in nature, ER1 returns are filed for transfer of CVD to end-users based on entries updated in RG23D register.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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27 June 2013 In State of Gujarat V. Kosan Gas Company (1992) 87 STC 236 (Guj). It was held that refilling of LPG(Gas) from bulk to small cylinders is not manufacture.