https://www.taxtmi.com/caselaws?id=775265 Compressing hydrogen gas received through a pipeline into cylinders and affixing a trademark does not constitute manufacture where the gas was already marketable. Under Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, the relevant test is whether the process renders goods marketable to the consumer. Industrial users or manufacturers acquiring gas for further industrial use are not treated as consumers for this purpose. Since compression and cylinder filling neither created a new product nor made previously non-marketable gas marketable, central excise duty does not arise on that activity. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775265 Compressing hydrogen gas received through a pipeline into cylinders and affixing a trademark does not constitute manufacture where the gas was already marketable. Under Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, the relevant test is whether the process renders goods marketable to the consumer. Industrial users or manufacturers acquiring gas for further industrial use are not treated as consumers for this purpose. Since compression and cylinder filling neither created a new product nor made previously non-marketable gas marketable, central excise duty does not arise on that activity. Case-Laws Central Excise Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775265