Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 894 - AT - Central ExciseProcess amounting to manufacture or not - Ethanol Blended Petrol - whether the production of 10% Ethanol Blended Petrol (EBP) which involves the blending of 10% duty paid ethanol with 90% duty paid Motor Spirit (MS, commonly known as petrol) amounts to manufacture in terms of Section 2(f) of the CEA? - liability of excise duty prior to the issuance of Notification Nos.61,62,63, & 64/2008-CE dated 24.12.2008 - HELD THAT:- The dispute involved in this case pertains to the period from 16.12.2008 to 23.12.2008. We find that by placing reliance on the decision of BHARAT PETROLEUM CORPN. LTD. VERSUS COMMR. OF C. EX., LUCKNOW [2009 (2) TMI 170 - CESTAT, NEW DELHI], this Tribunal has set aside the Order-in-Appeal and allowed the appeal filed by M/s Bharat Petroleum Corporation Limited holding that the process of blending of small quantity of MFA with MS and HSD does not amount to manufacture and thus, would not attract payment of Central Excise duty. The issue arising out of the present dispute is no more open for any debate - Appeal allowed - decided in favor of appellant.
|