https://www.taxtmi.com/caselaws?id=360886 Compressing and filling hydrogen gas already received through a pipeline into returnable cylinders was treated as not amounting to manufacture under Chapter Note 9 of Chapter 28. The stated reason was that the process did not transform a non-marketable product into a marketable one for a consumer; mere filling was not regarded as repacking or other treatment that satisfied the statutory deeming provision. On that basis, central excise duty was said to be unsustainable, and the demand was set aside with consequential relief. en-us Tue, 20 Mar 2018 00:00:00 +0530 Wed, 28 Jan 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360886 Compressing and filling hydrogen gas already received through a pipeline into returnable cylinders was treated as not amounting to manufacture under Chapter Note 9 of Chapter 28. The stated reason was that the process did not transform a non-marketable product into a marketable one for a consumer; mere filling was not regarded as repacking or other treatment that satisfied the statutory deeming provision. On that basis, central excise duty was said to be unsustainable, and the demand was set aside with consequential relief. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360886