Activity of filling gas received through pipeline into cylinders by compression not amounts to manufacture

Popular Carbonic Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

(i) The issue is to whether the process of compressing carbondioxide and subsequent filling in cylinder amounts to manufacture in terms of Chapter Note 9 to Chapter 28 of the Tariff Act has been settled in favour of the appellant by the Tribunal in the own case of the appellant in Commissioner of Central Excise, Chennai Popular Carbonic Pvt. Ltd⁵;

(ii)

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