https://www.taxtmi.com/caselaws?id=50244 Air blowing straight grade bitumen into blown grade bitumen did not amount to manufacture under Central Excise law, as the issue was already covered by the Tribunal's earlier decision in the assessee's own case. Repacking bitumen from bulk into drums also did not amount to manufacture in the absence of a relevant chapter note. Applying that reasoning to identical processes, the impugned orders were set aside in favour of the assessee. en-us Mon, 10 Apr 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50244 Air blowing straight grade bitumen into blown grade bitumen did not amount to manufacture under Central Excise law, as the issue was already covered by the Tribunal's earlier decision in the assessee's own case. Repacking bitumen from bulk into drums also did not amount to manufacture in the absence of a relevant chapter note. Applying that reasoning to identical processes, the impugned orders were set aside in favour of the assessee. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50244