https://www.taxtmi.com/caselaws?id=347656 The Tribunal upheld the decision that compressing natural gas for transportation purposes, where the gas is ultimately sold as Natural Gas and not as Compressed Natural Gas (CNG), does not constitute manufacturing under Chapter Note 5 to Chapter No. 27. The appeal against the demand for Central Excise Duty was dismissed, emphasizing the contractual terms specifying sales at normal pressure. The judgment on 31.08.2017 favored the assessee-Respondents based on the nature of gas sales and the absence of marketing as CNG. en-us Thu, 31 Aug 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347656 The Tribunal upheld the decision that compressing natural gas for transportation purposes, where the gas is ultimately sold as Natural Gas and not as Compressed Natural Gas (CNG), does not constitute manufacturing under Chapter Note 5 to Chapter No. 27. The appeal against the demand for Central Excise Duty was dismissed, emphasizing the contractual terms specifying sales at normal pressure. The judgment on 31.08.2017 favored the assessee-Respondents based on the nature of gas sales and the absence of marketing as CNG. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347656