https://www.taxtmi.com/caselaws?id=374 The Tribunal held that blending lubricating oil with coloring material did not amount to manufacturing under the Central Excise Act. It emphasized that for a process to be considered manufacturing, it must result in a new identifiable product, which was not the case here as the essential characteristics of the oil remained unchanged. The duty demand of Rs. 6.57 lakhs was set aside, and the matter was remanded for further adjudication on duty demands and penalty applicability based on reassessment of shortages of finished goods and raw materials. en-us Mon, 31 Oct 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374 The Tribunal held that blending lubricating oil with coloring material did not amount to manufacturing under the Central Excise Act. It emphasized that for a process to be considered manufacturing, it must result in a new identifiable product, which was not the case here as the essential characteristics of the oil remained unchanged. The duty demand of Rs. 6.57 lakhs was set aside, and the matter was remanded for further adjudication on duty demands and penalty applicability based on reassessment of shortages of finished goods and raw materials. Case-Laws Central Excise Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374