https://www.taxtmi.com/caselaws?id=34724 The Appellate Tribunal CESTAT, New Delhi, held that blending duty paid branded motor spirit and high-speed diesel with multifunctional additives does not amount to manufacture under the Central Excise Act, 1944. The Tribunal relied on legal precedents to establish that enhancing marketability or improving value addition without altering basic characteristics does not constitute manufacture. The decision, following the precedent in Hindustan Petroleum Corporation Ltd. and others, allowed the appeal, emphasizing that the blending process maintained the fundamental nature of the products and was exempt from central excise duty. en-us Tue, 24 Feb 2009 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34724 The Appellate Tribunal CESTAT, New Delhi, held that blending duty paid branded motor spirit and high-speed diesel with multifunctional additives does not amount to manufacture under the Central Excise Act, 1944. The Tribunal relied on legal precedents to establish that enhancing marketability or improving value addition without altering basic characteristics does not constitute manufacture. The decision, following the precedent in Hindustan Petroleum Corporation Ltd. and others, allowed the appeal, emphasizing that the blending process maintained the fundamental nature of the products and was exempt from central excise duty. Case-Laws Central Excise Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34724