TMI Blog2018 (3) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... essee’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. - E/MISC/20404/2014 in E/1086/2010-DB - Final Order No. 20174 / 2018 - Dated:- 9-2-2018 - MR. S.S GARG, JUDICIAL MEMBER AND MR. V. PADMANABHAN, TECHNICAL MEMBER Mr. Sye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d branded motor spirit with multifunction additives would amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The dispute in the present case is 13.12.2008 to 23.12.2008 (11 days). 3. In this connection, we heard Mr. Syed Peeran, learned advocate for the appellant and Shri Madhup Saran, learned DR for the Revenue. 4. The learned counsel submitted that the issue al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. The Appellants bring duty paid MS and HSD to their Depots/Installations where a part of such MS/HSD is blended with MFAs and sold as branded MS/branded HSD under brandnames like Speed , Power , Turbojet etc. The branded MS/HSD are claimed by the Appellants to increase the engine efficiency by reducing the formation of carbon deposits and accordingly are sold at a premium. The point of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ristics and usages. Their characteristics remain the same, as they both have to conform to the ISI specification for unblended MS/HSD and their usage also remain the same. Hon ble Supreme Court in its judgment in the case of CCE v. Sudarshan Chemical Industries (Supra) and this Tribunal in its Judgments in case of Lakme Lever Ltd. v. CCE (Supra) and CCE v. Mysore Ammonia Pvt. Ltd. (Supra) has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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