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2011 (8) TMI 93 - SC - Central ExciseManufacture - whether the treatment given or the process undertaken by the appellant to Helium gas purchased by it from the open market would amount to manufacture, rendering the goods liable to duty under Chapter Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - when the appellant was asked about the process which was being carried out on Helium gas before selling it to its customers, the representative of the appellant had refused to give any detail with regard to the process because, according to him, that process was a trade secret and he would not like to reveal the same - it is clear that the appellant was purchasing Helium at the rate of ₹ 520/- per Cum. and was selling the same after adding 40% to 60% profit - It can be very well said that the Helium purchased by the appellant was in a marketable state but it is equally true that by giving different treatment and purifying the gas, the appellant was manufacturing a commercially different type of gas or a new type of commodity which would suit a particular purpose - No duty was ever paid by the appellant on the Helium sold by it after giving some treatment so as to make it a different commercial product - Decided against the assessee
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