JUDGMENT

Anil R. Dave, J.

1. This appeal has been filed against the Judgment 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).

2. The issue which falls for consideration in the present appeal is whether the treatment given or the process undertaken by the appellant to Helium gas purchased by it from the open market would amount to manufacture, rendering the goods liable to duty under Chapter Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’). Chapter Note 10 of Chapter 28 of the Act, in relation to ‘manufacture’, reads as under:

“10. In relation to products of this chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture.”

In order to answer the aforesaid issue which arises for our consideration, it would be necessary to set out some facts giving rise