https://www.taxtmi.com/caselaws?id=378628 The Tribunal allowed the appeal filed by the appellant, setting aside the Adjudicating Authority's decision. It held that the blending process of high-speed diesel (HSD) and motor spirit (MS) with multifunctional additives (MFA) did not amount to manufacture for Central Excise Duty liability. The Tribunal emphasized that the blending process did not result in the creation of new products with distinct characteristics or uses, as the blended products maintained standard specifications and did not alter their fundamental nature. Therefore, the appellant was not liable for Central Excise Duty on the blended products. en-us Thu, 24 Jan 2019 00:00:00 +0530 Fri, 09 Sep 2022 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378628 The Tribunal allowed the appeal filed by the appellant, setting aside the Adjudicating Authority's decision. It held that the blending process of high-speed diesel (HSD) and motor spirit (MS) with multifunctional additives (MFA) did not amount to manufacture for Central Excise Duty liability. The Tribunal emphasized that the blending process did not result in the creation of new products with distinct characteristics or uses, as the blended products maintained standard specifications and did not alter their fundamental nature. Therefore, the appellant was not liable for Central Excise Duty on the blended products. Case-Laws Central Excise Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378628