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2016 (9) TMI 573 - CESTAT CHANDIGARHDuty liability - marketing of Hydrogen gas cylinder - filling process - appellant received Hydrogen gas through pipeline and filed the same in returnable gas cylinders with identification mark of itself and sold to various consumers - filling process is done by the appellant with the aid of filter, dehydration and compressor - Held that:- the issue is no more res-integra as is decided by the Tribunal for the earlier period in the appellant's own case on the identical issue reported in [2016 (1) TMI 1055 - CESTAT NEW DELHI] that the activity undertaken by the appellant does not amount to manufacture. Therefore, in view of the same we hold that the activity undertaken by the appellant does not amount manufacture and the appellant is not liable to pay duty. - Decided in favour of appellant with consequential relief
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