https://www.taxtmi.com/caselaws?id=415113 Blending 10% duty-paid ethanol with 90% duty-paid motor spirit to produce ethanol blended petrol did not amount to manufacture under Central Excise law because the process did not create a new commodity with a distinct character, use or identity. The Tribunal applied the principle that blending of duty-paid inputs which only improves quality or marketability, without altering the essential nature of the product, is not manufacture. As no new excisable product emerged, the excise duty demand for the period before the 24.12.2008 notifications was unsustainable. en-us Wed, 10 Nov 2021 00:00:00 +0530 Fri, 26 Nov 2021 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415113 Blending 10% duty-paid ethanol with 90% duty-paid motor spirit to produce ethanol blended petrol did not amount to manufacture under Central Excise law because the process did not create a new commodity with a distinct character, use or identity. The Tribunal applied the principle that blending of duty-paid inputs which only improves quality or marketability, without altering the essential nature of the product, is not manufacture. As no new excisable product emerged, the excise duty demand for the period before the 24.12.2008 notifications was unsustainable. Case-Laws Central Excise Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415113