In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the gas in the activity of filling the cylinder. This view was affirmed