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2011 (4) TMI 1130 - AT - Central ExciseCenvat credit – manufacture - whether blending of imported superior kerosene oil with domestically produced kerosene oil so as to raise the smoke point to 18 mm would amount to manufacture or not – Held that:- activity of blending imported kerosene oil with the domestically produced oil so as to make it marketable as kerosene as per BIS Standard: 1459-1974 would amount to ‘manufacture’. The assessee would be entitled to cenvat credit on the imported oil of the additional duty of customs paid thereon subject to satisfaction of the provisions of the Cenvat Credit Rules as it stood at the relevant time, no merit in the Department’s appeals and the same are dismissed
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