https://www.taxtmi.com/caselaws?id=108769 Filling duty-paid gaseous oxygen received through a pipeline into cylinders did not amount to manufacture for the period before 1-3-1997, because the ordinary test of manufacture requires emergence of a new and distinct commodity and no such transformation occurred. Chapter Note 10 in Chapter 28, which treats labelling, repacking and similar treatment as manufacture, operated only from 1-3-1997 and did not govern the earlier period. On the facts, the oxygen remained the same commodity after filling into cylinders, so no manufacturing process was found and the duty demand for the prior period was unsustainable. en-us Mon, 09 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108769 Filling duty-paid gaseous oxygen received through a pipeline into cylinders did not amount to manufacture for the period before 1-3-1997, because the ordinary test of manufacture requires emergence of a new and distinct commodity and no such transformation occurred. Chapter Note 10 in Chapter 28, which treats labelling, repacking and similar treatment as manufacture, operated only from 1-3-1997 and did not govern the earlier period. On the facts, the oxygen remained the same commodity after filling into cylinders, so no manufacturing process was found and the duty demand for the prior period was unsustainable. Case-Laws Central Excise Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108769