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    Central Excise

    Process amounting to manufacture - activity of refilling Oxygen...

    Oxygen and Argon Gas Refilling Not Considered Manufacturing Under Central Excise Laws, Appellant Wins Case.

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    Central ExciseAugust 22, 2023Case LawsAT

    Process amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - the department has failed to establish that the activities undertaken by the appellant amount to 'manufacture'. The appellant succeeds on merits of the case - AT

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