https://www.taxtmi.com/caselaws?id=271263 The Tribunal ruled in favor of the appellant, concluding that filling hydrogen gas into cylinders did not amount to manufacturing under the Central Excise Tariff Act, 1985. The decision emphasized the distinction between making products marketable to consumers versus industrial users. As the gas was already marketable in its original form and targeted industrial users, not consumers, the activity was not deemed manufacturing. Consequently, duty demands were rejected, and the appeals were allowed with necessary relief. en-us Tue, 11 Aug 2015 00:00:00 +0530 Mon, 01 Feb 2016 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271263 The Tribunal ruled in favor of the appellant, concluding that filling hydrogen gas into cylinders did not amount to manufacturing under the Central Excise Tariff Act, 1985. The decision emphasized the distinction between making products marketable to consumers versus industrial users. As the gas was already marketable in its original form and targeted industrial users, not consumers, the activity was not deemed manufacturing. Consequently, duty demands were rejected, and the appeals were allowed with necessary relief. Case-Laws Central Excise Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271263