https://www.taxtmi.com/caselaws?id=245380 The Tribunal held that the conversion process of blending motor spirit and HSD with multifunctional additives does not amount to manufacture. Relying on past decisions and a Supreme Court ruling, the Tribunal found no change in the characteristics or use of the resultant product, thus distinguishing it from cases where blending was considered manufacture. The Tribunal emphasized consistency in rulings, ultimately setting aside the impugned order and granting relief to the appellants due to the absence of contradictory decisions and adherence to established precedents. en-us Mon, 12 Mar 2012 00:00:00 +0530 Sat, 04 Jul 2015 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245380 The Tribunal held that the conversion process of blending motor spirit and HSD with multifunctional additives does not amount to manufacture. Relying on past decisions and a Supreme Court ruling, the Tribunal found no change in the characteristics or use of the resultant product, thus distinguishing it from cases where blending was considered manufacture. The Tribunal emphasized consistency in rulings, ultimately setting aside the impugned order and granting relief to the appellants due to the absence of contradictory decisions and adherence to established precedents. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245380