https://www.taxtmi.com/caselaws?id=111361 Compressing and bottling carbon dioxide received through a pipeline did not amount to manufacture under the Central Excise Act because the product retained its identity and remained carbon dioxide in commercial parlance. Note 10 to Chapter 28, inserted from 1-5-1997, was not treated as retrospective or clarificatory for the relevant period, so it could not be applied to convert the process into manufacture. The Tribunal therefore sustained the finding that the process did not fall within Section 2(f) and the goods were not excisable. en-us Thu, 22 Apr 2004 00:00:00 +0530 Mon, 23 Apr 2012 12:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111361 Compressing and bottling carbon dioxide received through a pipeline did not amount to manufacture under the Central Excise Act because the product retained its identity and remained carbon dioxide in commercial parlance. Note 10 to Chapter 28, inserted from 1-5-1997, was not treated as retrospective or clarificatory for the relevant period, so it could not be applied to convert the process into manufacture. The Tribunal therefore sustained the finding that the process did not fall within Section 2(f) and the goods were not excisable. Case-Laws Central Excise Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111361