CESTAT Rules Hydrogen Gas Compression not ‘Manufacture’, Sets Aside Excise Duty Demand [Read Order]
The tribunal emphasized that activities like oil filtration and moisture removal were merely preparatory steps for industrial supply, not manufacturing processes.
By Adwaid M S - On April 17, 2025 2:01 pm - 2 mins read
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh has ruled that compressing hydrogen gas into cylinders does not amount to ‘manufacture’ under central excise laws, quashing a Rs. 50.59 lakh duty demand on Royal Tarush Gases. The bench held that the activity merely involved repackaging an already marketable product for industrial consumers, which…
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