https://www.taxtmi.com/highlights?id=71578 Process amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - the department has failed to establish that the activities undertaken by the appellant amount to 'manufacture'. The appellant succeeds on merits of the case - AT en-us Tue, 22 Aug 2023 09:09:57 +0530 Tue, 22 Aug 2023 09:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71578 Process amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - the department has failed to establish that the activities undertaken by the appellant amount to 'manufacture'. The appellant succeeds on merits of the case - AT Highlights Central Excise Tue, 22 Aug 2023 09:09:57 +0530 https://www.taxtmi.com/highlights?id=71578