Helium Gas purchased in bulk, processed and sold in cylinders – liable to excise duty – Supreme Court

Air Liquid North India Pvt. Ltd. Vs Commissioner Central Excise (Supreme Court of India)-  Relabelling would not mean mere fixing of another label. When the appellant was selling different cylinders with different marking or different certificates to its different customers, we can say that the appellant was virtually giving different marks or different labels to different cylinders having different quality and quantity of gas.

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. Thus, the treatment given by the appellant to the gas sold by it would make a different commercial product and, therefore, it can surely be said that the appellant was engaged in a manufacturing activity.

REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 43 of 2005

M/S. AIR LIQUID NORTH INDIA PVT. LTD. – APPELLANT.

VS

COMMISSIONER, CENTRAL EXCISE, JAIPUR-I – RESPONDENT.

J U D G M E N T

ANIL R. DAVE, J

1. This appeal has been filed against the Judgement and Order dated 31.8.2004 passed in Final Order No 595/2004-NB(C) by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No. E/247/2004-NB(C), whereby the Tribunal has allowed the appeal filed by the Department and reversed the findings of the Commissioner(Appeals).