2001 (7) TMI 1016

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....t. Shri D.H. Mehta, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the distillation to which Venkatesh Petrochem Pvt. Ltd., the respondent to this appeal subjects benzene raffinate amounts to manufacture and hence the product of the distillation processes liable to duty. Adjudicating on the notice issued to....

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....unal's decision in Ganga Rasayanie Pvt. Ltd. v. CCE - 1996 (81) E.L.T. 176 that the distillation and purification of solvent was not a manufacturing process and does not result in the new product. He therefore allowed the appeal and set aside the Asstt. Commissioner's order. This is questioned in this appeal by the Commissioner. 2. The appeal describes the process of distillation that the ....

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.... process of distillation amounts to manufacture. We do not see any relevance in the Supreme Court judgment cites in the appeal to the facts or issues before us. 4. However we also have to note that neither the Asstt. Collector, the Commissioner (Appeals) nor the department's appeal indicate the precise chemical composition of the finished product, naphtha reformat or that of the benzene ra....