https://www.taxtmi.com/caselaws?id=414332 The tribunal held that blending ethanol with motor spirit does not amount to manufacture, and thus, the appellant is not required to pay excise duty on the unblended motor spirit. Duty should be paid on the final product, EBMS, when cleared from the factory. The tribunal also clarified that no additional duty is required on EBMS if duty is already paid on its components. The appellant correctly paid duty on EBMS and was not required to pay duty on unblended motor spirit. The impugned order was set aside, and the appeal was allowed. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 19 Jun 2023 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414332 The tribunal held that blending ethanol with motor spirit does not amount to manufacture, and thus, the appellant is not required to pay excise duty on the unblended motor spirit. Duty should be paid on the final product, EBMS, when cleared from the factory. The tribunal also clarified that no additional duty is required on EBMS if duty is already paid on its components. The appellant correctly paid duty on EBMS and was not required to pay duty on unblended motor spirit. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414332