https://www.taxtmi.com/caselaws?id=381480 The Tribunal held that blending MS and HSD with additives to create branded products does not amount to "manufacture" under the Central Excise Act. Citing previous decisions, the Tribunal emphasized that blending does not alter the basic characteristics of the products or create new distinct items. Despite enhancing quality and being sold under brand names, the process of blending does not change the fundamental nature of the products. As the appellant's case aligned with previous decisions, the Tribunal set aside the duty demand, interest, and penalty, allowing the appeal with consequential relief. en-us Tue, 15 Jan 2019 00:00:00 +0530 Fri, 06 Nov 2020 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381480 The Tribunal held that blending MS and HSD with additives to create branded products does not amount to "manufacture" under the Central Excise Act. Citing previous decisions, the Tribunal emphasized that blending does not alter the basic characteristics of the products or create new distinct items. Despite enhancing quality and being sold under brand names, the process of blending does not change the fundamental nature of the products. As the appellant's case aligned with previous decisions, the Tribunal set aside the duty demand, interest, and penalty, allowing the appeal with consequential relief. Case-Laws Central Excise Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381480