https://www.taxtmi.com/caselaws?id=768446 Compressing hydrogen gas received through a pipeline and filling it into cylinders was held not to amount to manufacture under Section 2(f)(ii) of the Central Excise Act, 1944. The analysis turned on the tariff note and the statutory test of whether the process rendered the goods marketable to the consumer; since the gas was already marketable in its original form and the processing was only for filling into cylinders for industrial use, the deeming expression was not extended to industrial users. No central excise duty was payable on that basis. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768446 Compressing hydrogen gas received through a pipeline and filling it into cylinders was held not to amount to manufacture under Section 2(f)(ii) of the Central Excise Act, 1944. The analysis turned on the tariff note and the statutory test of whether the process rendered the goods marketable to the consumer; since the gas was already marketable in its original form and the processing was only for filling into cylinders for industrial use, the deeming expression was not extended to industrial users. No central excise duty was payable on that basis. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768446