https://www.taxtmi.com/caselaws?id=110041 Mixing propane and butane to produce liquefied petroleum gas was treated as manufacture because the blended output emerged as a distinct commercially recognised commodity in trade and technical usage. Applying the principle that blending or mixing amounts to manufacture when a new marketable identity results, the activity qualified for excise purposes. Once manufacture was established, the exemption for captive consumption became available, and the inputs used in the process also satisfied the conditions for Modvat credit. The operative point is that a commercially separate product arising from mixing inputs can attract the fiscal benefits linked to manufacture. en-us Mon, 13 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110041 Mixing propane and butane to produce liquefied petroleum gas was treated as manufacture because the blended output emerged as a distinct commercially recognised commodity in trade and technical usage. Applying the principle that blending or mixing amounts to manufacture when a new marketable identity results, the activity qualified for excise purposes. Once manufacture was established, the exemption for captive consumption became available, and the inputs used in the process also satisfied the conditions for Modvat credit. The operative point is that a commercially separate product arising from mixing inputs can attract the fiscal benefits linked to manufacture. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110041