https://www.taxtmi.com/caselaws?id=77670 The Appellate Tribunal CESTAT, CHENNAI, upheld the lower appellate authority's decision that the process of receiving, storing, compressing, and filling Carbon-di-oxide gas into cylinders for sale did not amount to 'manufacture.' Relying on Chapter Note 10 to Chapter 28, the Tribunal emphasized the need for both labelling or re-labelling of containers and repacking to meet the 'manufacture' criteria. Referring to precedent cases, including one affirmed by the Supreme Court, the Tribunal concluded that the process in question did not qualify as 'manufacture' under the relevant legal provisions during the period in question (April 2002 to March 2004). The department's appeal was dismissed, affirming the lower authority's decision. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 01 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77670 The Appellate Tribunal CESTAT, CHENNAI, upheld the lower appellate authority's decision that the process of receiving, storing, compressing, and filling Carbon-di-oxide gas into cylinders for sale did not amount to 'manufacture.' Relying on Chapter Note 10 to Chapter 28, the Tribunal emphasized the need for both labelling or re-labelling of containers and repacking to meet the 'manufacture' criteria. Referring to precedent cases, including one affirmed by the Supreme Court, the Tribunal concluded that the process in question did not qualify as 'manufacture' under the relevant legal provisions during the period in question (April 2002 to March 2004). The department's appeal was dismissed, affirming the lower authority's decision. Case-Laws Central Excise Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77670