TMI Blog2021 (11) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... SUS 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. - Service Tax Appeal No. 25198 of 2013 - Final Order No. 20837/2021 - Dated:- 10-11-2021 - HON'BLE MR. S.K. MOHANTY, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Sayed Peeran , Advocate for the Appellant Shri K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Final Order No.20174/2018 dated 09.02.2018 passed by the Tribunal in Appeal No. E/1086/2010-DB (M/s Bharat Petroleum Corporation Limited). Thus, he submitted that the adjudged demand confirmed on the appellant cannot be sustained for judicial scrutiny. 4. On the other hand, learned Authorized Representative appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records of the case. 6. The issue involved in the present case is 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 and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 dispute in this group of appeals is as to whether the process of blending ordinary MS/HSD with very small quantity of MFAs (0.04 per cent to 0.06 per cent), to make branded MS/HSD amounts to manufacture. After considering the rival contentions on this point, we, for the reasons given below, hold that this process does not amount to manufacture and hence would not attract any Central Excise Duty. 4.1 The MS and HSD after being blended with small quantity of MFAs remain MS and HSD only, conforming to ISI sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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