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of <h1>Loading gases into small cylinders not manufacturing; CESTAT CHENNAI distinguishes processing requirement. Pre-deposit waived.</h1> <h3>M/s Goyal MG Gases Pvt Ltd Versus Commissioner of Central Excise, Trichy</h3> M/s Goyal MG Gases Pvt Ltd Versus Commissioner of Central Excise, Trichy - TMI The Appellate Tribunal CESTAT CHENNAI ruled that loading gases into small cylinders without processing does not amount to manufacture. The Tribunal referred to previous cases and a Board's Circular to support this decision. The Revenue argued that the activity was done to market the goods, citing a Supreme Court case. The Tribunal noted that the Supreme Court case involved processing, which was absent in this case. Pre-deposit was waived during the appeal process.
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