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2019 (4) TMI 1072 - AT - Central ExciseProcess amounting to manufacture or not - manufacture of Xtra Mile Super Diesel and Xtra-premium MS by the process of blending of HSD and MS with multifunctional additives (MFA) - evasion of Central Excise Duty - HELD THAT:- The issue is no more res-entigra in view of the Tribunal’s decision in HINDUSTAN PETROLEUM CORPN. LTD. VERSUS COMMR. OF C. EX, DELHI & ROHTAK [2008 (9) TMI 154 - CESTAT, NEW DELHI] whereby the Tribunal, has held that a process or treatment to enhance the marketability of a product or to improve the value addition does not amount to manufacture. Appeal allowed - decided in favor of appellant.
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