https://www.taxtmi.com/caselaws?id=119829 The Tribunal ruled in favor of the appellants, holding that blending ethanol with motor spirit to produce ethanol blended motor spirit did not constitute manufacture under the Central Excise Act. Citing a Board circular, the Tribunal found that similar blending activities involving methanol did not alter the final product's nature. Consequently, duty on the motor spirit used in the blending process was deemed inapplicable. The appellants were relieved from pre-depositing the duty and penalty pending the appeal's final disposal. en-us Thu, 20 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 13:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119829 The Tribunal ruled in favor of the appellants, holding that blending ethanol with motor spirit to produce ethanol blended motor spirit did not constitute manufacture under the Central Excise Act. Citing a Board circular, the Tribunal found that similar blending activities involving methanol did not alter the final product's nature. Consequently, duty on the motor spirit used in the blending process was deemed inapplicable. The appellants were relieved from pre-depositing the duty and penalty pending the appeal's final disposal. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119829