TaxTMI 
TaxTMI 
2025 (7) TMI 1333
X X X X Extracts X X X X
X X X X Extracts X X X X
....the same by compressing into cylinders which are supplied to various consumers, who are manufacturers of vanaspati ghee; Revenue was of the opinion that the activity undertaken by the appellants amount to manufacture and does they are liable to pay central excise duty as applicable. Revenue issued the first show cause notice dated 14.03.2013 covering the period July 2012 - December 2012; thereafter, statements under Section 11A (7A) were being regularly issued. These four appeals pertain the statements issued for the period June 2014 - June 2017. The show cause notice proceedings were vacated by the Order-in-Original dated 08.01.2021. On an appeal preferred by the Revenue, Commissioner (Appeals) vide Order dated 28.03.2023 confirmed the dem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llants in compressing the hydrogen gas received from Punjab Alkalies and Chemicals Pvt. Ltd. into cylinders and affixing their trademark and selling to the manufacturers of Vanaspati ghee amounts to manufacture. She submits that as Hon'ble Apex Court has kept the issue open on merits, this Bench may take appropriate decision keeping in view the chapter note and the decisions cited above. 4. Heard both sides and perused the records of the case. We find that multiple Benches of the Tribunal have decided the issue in favour of the appellants. We find that in the appellant's own case, the Principal Bench of the Tribunal (supra) held as under: 6. In this case before going to frame the issue we are recording the activity undertaken by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the Central Excise Tariff Act, 1985, the activity of the appellant amounts to manufacture or not. 7. To analyse the issue we have examined the Chapter Note 5 of the Chapter 27 of CETA 85 which is reproduced here as under : "In relation to natural gas falling under Heading 2711, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas, for use as a fuel of for any other purpose, shall amount to 'manufacture'." 8. On examining the said Chapter Note 5, in Chapter 27, we find that the process of compressor is also amounts to manufacture. Admittedly, in the case in hand as per Chapter Note 9 of Chapter 28 of the CETA, 1985 the acti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Central Excise Act, 1944 read with Chapter Note 4 of Chapter 27 of the Central Excise Tariff. 7. Under Section 2(f)(ii) the manufacture includes any process which is specified in relation to any goods in section or Chapter notes of the 1st Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture. Chapter Note 4 of the Chapter 27 states that in relation to lubricating oil and lubricating preparations of Heading 2710, labelling or re-labelling of containers or repacking from bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture. In our views, the word 'consumer' in the expression 'adoption of any other treatments to render the prod....