https://www.taxtmi.com/caselaws?id=54638 The Tribunal determined that blending lubricating oil with coloring material does not constitute manufacturing under the Central Excise Act. The addition of dye did not alter the fundamental nature of the lubricating oil as a marketable product. Relying on legal precedents, the Tribunal concluded that the blending process did not create a new identifiable product. The case was remanded for reassessment of duty demands, verification of Modvat credit, and consideration of penalty imposition based on findings regarding shortages of finished goods and raw materials. en-us Mon, 31 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54638 The Tribunal determined that blending lubricating oil with coloring material does not constitute manufacturing under the Central Excise Act. The addition of dye did not alter the fundamental nature of the lubricating oil as a marketable product. Relying on legal precedents, the Tribunal concluded that the blending process did not create a new identifiable product. The case was remanded for reassessment of duty demands, verification of Modvat credit, and consideration of penalty imposition based on findings regarding shortages of finished goods and raw materials. Case-Laws Central Excise Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54638