https://www.taxtmi.com/caselaws?id=92378 Mixing and filling gases into cylinders did not amount to manufacture for central excise purposes because the process caused no chemical reaction, no change in essential composition, and no emergence of a new, distinct marketable commodity with a different name, character or use. The mere use of specialised plant and machinery was not conclusive. In the absence of evidence that the mixture became a separate commercial product, the activity fell outside the meaning of manufacture under excise law. en-us Tue, 27 Jul 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92378 Mixing and filling gases into cylinders did not amount to manufacture for central excise purposes because the process caused no chemical reaction, no change in essential composition, and no emergence of a new, distinct marketable commodity with a different name, character or use. The mere use of specialised plant and machinery was not conclusive. In the absence of evidence that the mixture became a separate commercial product, the activity fell outside the meaning of manufacture under excise law. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92378