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Goyal MG Gases (P) Ltd. Versus CCE, Chandigarh

2016 (9) TMI 573 - CESTAT CHANDIGARH

Duty 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) .....

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ri Pawan Pahwa, Advocate- for the appellant Shri G.M. Sharma, Ld. A.R. for the respondent ORDER These appeals have been filed by the appellant against impugned orders by upholding that the activity undertaken by the appellant amounts to manufacture. 2. The facts of the case are that the appellant is engaged in marketing of Hydrogen gas cylinder. The appellant is receiving Hydrogen from M/s. Punjab Alkalies & Chemicals Pvt. Ltd. Naya Nangal through pipeline. The gas so received is filed is re .....

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ded along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said orders, appellant is before us. 3. Learned Counsel for the appellant submits that for the earlier period in the appellant s own case on identical issue vide final Order No.52666-52668/2015-EX (DB) dated 11.8.2015, this Tribunal held that the activity undertaken by the appellant does not amount to manufacture. Therefore, the issue is no more res-integra. Accordingly the appeals be allowed. 4. On the .....

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and it is known as compressed hydrogen gas in cylinders. The compressors installed in the premises compresses the gas at different pressure and finally at the pressure 140kg/cm for filing into cylinders each compressor is oil lubricated. In order to avoid passage of oil into gas the compressors is in built system of oil filtration. The gas received by the appellant through pipeline has some amount of moisture and in order to remove the moisture from the gas the compressor has in built system of .....

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n examining the activity undertaken by the appellant, the issue before us is that whether the activity of the compressor, oil filtration and removing moisture in gas by drying renders the gas marketable to the consumer and consequently in terms of Chapter Note 9 of Chapter 28 of 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 .....

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the activity of compressor does not amount to manufacture. Now the short issue before us whether the activity undertaken by the appellant rendered the product marketable to the consumer or not. 9. The main thrust of the ld. AR is that the appellant is engaged in the activity of packing/repacking from bulk to smaller packs. In fact, that is not the case of the department as per the show cause notice. Therefore, the case laws relied upon by the ld. AR are not relevant to the facts of this cas .....

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e has been examined by this Tribunal in the case of Shivam Industries (supra) wherein this Tribunal has observed in paras 6 & 7 as under : 6. There is no dispute about the fact that the appellants purchased duty paid transformer oil in bulk and after filtration and heating used the same for filing the cavities of the transformers being repaired as liquid insulator. According to the department, this process would be covered by the definition of manufacture under Section 2(f)(ii) of Centr .....

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