https://www.taxtmi.com/caselaws?id=115596 The Appellate Tribunal, CESTAT, Mumbai, held that filling oxygen gas into cylinders does not amount to "manufacture" under the Central Excise Act, 1944. The Tribunal ruled that the activity does not result in a different excisable commodity, and therefore, does not meet the criteria for levying excise duty. The Tribunal rejected the Revenue's appeal, affirming that merely filling oxygen gas into cylinders does not alter its nature to warrant a second round of excise duty. Consequently, the process of filling oxygen gas into cylinders was deemed not subject to excise duty. en-us Tue, 09 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 13:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115596 The Appellate Tribunal, CESTAT, Mumbai, held that filling oxygen gas into cylinders does not amount to "manufacture" under the Central Excise Act, 1944. The Tribunal ruled that the activity does not result in a different excisable commodity, and therefore, does not meet the criteria for levying excise duty. The Tribunal rejected the Revenue's appeal, affirming that merely filling oxygen gas into cylinders does not alter its nature to warrant a second round of excise duty. Consequently, the process of filling oxygen gas into cylinders was deemed not subject to excise duty. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115596