2024 (7) TMI 264 - AT - Central Excise

Tribunal Rules: Mixing MS & HSD Not Manufacturing, Revenue's Appeal Dismissed.

The Revenue's appeal concerning the respondent's mixing of MS and HSD to create new products was dismissed by the Tribunal. The Tribunal upheld the ... Process amounting to manufacture - process of mixing and blending makes a new product which is marketable in commercial parlance and it is a different product from MS and HSD - CBEC Circular No.139/08/2000-CX-4 dated 03.01.2001 - HELD THAT:- In respondent’s own case this Tribunal entertained the issue M/S. I.O.C. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PATNA [2019 (4) TMI 1072 - CESTAT KOLKATA] and held that the process or treatment to enhance the marketability of a product or to improve the value addition does not amount to manufacture relying on the Tribunal’s decision in HINDUSTAN PETROLEUM CORPN. LTD. VERSUS COMMR. OF C. EX, DELHI & ROHTAK [2008 (9) TMI 154 - CESTAT, NEW DELHI]. As the issue has already been decided in favour of the respondent in respondent’s own case for the earlier period, therefore, following the precedent decision in respondent’s own case, there are no merit in the appeal filed by the Revenue - appeal dismissed. The Revenue appealed against the respondent mixing MS and HSD to create new products. Tribunal ruled in favor of respondent, citing precedent that such process does not amount to manufacture. Appeal dismissed, impugned order upheld.