https://www.taxtmi.com/caselaws?id=332312 Compression of hydrogen gas received through pipeline, followed by filtration, dehydration and filling into returnable cylinders, was examined under Central Excise law as a possible manufacture process. The analysis noted that Chapter Note 5 to Chapter 27 deems compression of natural gas for marketing as compressed natural gas to be manufacture, but Chapter Note 9 to Chapter 28 contains no comparable deeming fiction for the gas in question. It was also found that the gas was already marketable in its original form and the buyers were industrial users. On that basis, the process did not amount to manufacture and the duty demand was held unsustainable. en-us Wed, 13 Jul 2016 00:00:00 +0530 Mon, 12 Nov 2018 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332312 Compression of hydrogen gas received through pipeline, followed by filtration, dehydration and filling into returnable cylinders, was examined under Central Excise law as a possible manufacture process. The analysis noted that Chapter Note 5 to Chapter 27 deems compression of natural gas for marketing as compressed natural gas to be manufacture, but Chapter Note 9 to Chapter 28 contains no comparable deeming fiction for the gas in question. It was also found that the gas was already marketable in its original form and the buyers were industrial users. On that basis, the process did not amount to manufacture and the duty demand was held unsustainable. Case-Laws Central Excise Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332312