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2019 (6) TMI 557 - AT - Central ExciseProcess amounting to manufacture or not - blending of MS and HSD with small quantity of multi-functional additives to make branded MS and HSD respectively - HELD THAT:- Just because blending improves their quality and after blending they are sold under different brand names, the MS and HSD received from IOCL do not become products different from unblended MS/HSD, with different characteristics and usages. Their characteristics remain the same, as they both have to conform to ISI specifications for unblended MS/HSD and their usage also remain the same. As such, there being no “manufacture” within the meaning of the Act, no excise duty is payable on the said blended MS/HSD. Appeal allowed - decided in favor of appellant.
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