Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 984 - AT - Central ExciseManufacture - whether blending of duty paid branded motor spirit with multifunction additives would amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944? - Held that: - the issue already stands decided in favour of the assessee’s in the case of Bharat Petroleum Corporation Ltd. vs. CCE [2009 (2) TMI 170 - CESTAT, NEW DELHI], wherein it was held that the activity will not amount to manufacture - appeal allowed - decided in favor of appellant.
|