2011 (5) TMI 742

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....ingh, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - The ld. Counsel submits that the Appellant procured Motor Spirit falling under Chapter Sub-Heading No. 2710.10 and also Ethanol availing concession under Notification No. 62/2002-C.E., dated 31-12-2002 and mixed these products to make 5% Ethanol blended petrol. As per Notification No. 62/2002-C.E., dated 31-12-2002, a....

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....3. The Counsel for the Appellant points out that the exemption is provided for "Motor Spirit" (commonly known as Petrol) when intended for use in "Ethanol Blended Petrol." The notification does not talk of manufacture of Ethanol Blended Petrol. Further, there is no condition as to where blending should be done. It is the contention of the Counsel that Ethanol Blending Petrol has been made and....