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2014 (3) TMI 828 - AT - Central ExciseWhether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to manufacture or not - Held that:- mixing of polymers and additives to base bitumen does not result in manufacture of a new marketable commodity - Revenue has not been able to show any other contrary decision on the issue. As such, by following the earlier decision, we set aside the impugned order, confirming demand against the oil company and imposing penalties on various officials of the oil company - Following decision of CCE, Bangalore v. Osnar Chemical Pvt. Ltd. [2012 (1) TMI 27 - Supreme Court of India] - Decided in favour of assessee.
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