https://www.taxtmi.com/caselaws?id=32490 The Tribunal held that blending ordinary MS and HSD with Multifunctional additives (MFA) to create branded products did not amount to manufacturing. Despite the additives enhancing product quality and marketability, the branded products retained their basic characteristics as MS and HSD. The Tribunal emphasized that for a process to constitute manufacturing, it must result in a new product with distinct characteristics, which was not the case here. Therefore, the appeals were allowed, and the central excise duty on the branded products was not applicable. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32490 The Tribunal held that blending ordinary MS and HSD with Multifunctional additives (MFA) to create branded products did not amount to manufacturing. Despite the additives enhancing product quality and marketability, the branded products retained their basic characteristics as MS and HSD. The Tribunal emphasized that for a process to constitute manufacturing, it must result in a new product with distinct characteristics, which was not the case here. Therefore, the appeals were allowed, and the central excise duty on the branded products was not applicable. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32490