https://www.taxtmi.com/caselaws?id=755044 Mixing and blending MS and HSD with MFA to produce Xtra Premium and Xtra Mile did not amount to manufacture, because the process merely improved marketability and added value without bringing about manufacture in law. Following the binding decision in the assessee's own earlier case, affirmed by the Supreme Court, the Tribunal held that the excise demand was unsustainable and upheld the impugned order. en-us Tue, 27 Feb 2024 00:00:00 +0530 Thu, 04 Jul 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755044 Mixing and blending MS and HSD with MFA to produce Xtra Premium and Xtra Mile did not amount to manufacture, because the process merely improved marketability and added value without bringing about manufacture in law. Following the binding decision in the assessee's own earlier case, affirmed by the Supreme Court, the Tribunal held that the excise demand was unsustainable and upheld the impugned order. Case-Laws Central Excise Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755044