https://www.taxtmi.com/caselaws?id=422306 Blending two oils by an electric process, which reduced viscosity and produced a commercially distinct product sold under a different name and brand, amounted to manufacture because the activity transformed the inputs into a new, marketable excisable goods. The demand was also found to be within limitation on the facts. The High Court upheld the authorities' orders and held the assessee liable to excise duty on the finished product. en-us Tue, 10 May 2022 00:00:00 +0530 Wed, 12 Oct 2022 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422306 Blending two oils by an electric process, which reduced viscosity and produced a commercially distinct product sold under a different name and brand, amounted to manufacture because the activity transformed the inputs into a new, marketable excisable goods. The demand was also found to be within limitation on the facts. The High Court upheld the authorities' orders and held the assessee liable to excise duty on the finished product. Case-Laws Central Excise Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422306