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2006 (8) TMI 188 - SC - Central ExciseWhether the straight grade bitumen which is converted into blown grade bitumen through oxidation known as blowing process, amounts to manufacture and as to whether it is eligible for exemption from payment of excise duty under the notification - Held that:- In the case of Bitumen Products (India) v. CCE, [1989 (5) TMI 206 - CEGAT, NEW DELHI] while considering Item 11, which was under the old tariff, the Tribunal took a contrary view holding that the assessee was ineligible for the exemption under the notification, as the Board's circulars were not brought to the notice of the Tribunal for its consideration. Therefore, Bitumen's case (supra) on which reliance was placed by the learned SDR before the Tribunal, has rightly not been followed by the Tribunal in the present case - Decided in favour of Revenue.
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