2018 (3) TMI 984

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.... MEMBER Mr. Syeed Peeran, Advocate, For the Appellant Mr. Madhup Saran, AR,  For the Respondent Per : V. PADMANABHAN  The miscellaneous application is filed by the appellant for early hearing of the appeal, as the duty involved in this case is above Rs. 1 crore and the issue in decided in their favour. The early hearing application is allowed and with the consent of both the ....

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....d that the issue already stands decided in favour of the assessee's in the case of Bharat Petroleum Corporation Ltd. vs. CCE: 2009 (240) ELT 403 (Tri.-Del.), wherein it was held that the activity will not amount to manufacture. 5. We have perused the above decision, wherein the Tribunal has observed as follows: "3. Learned Advocate placed reliance on decision of the Tribunal in Hindust....

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.... at a premium. The point of dispute in this group of appeals is as to whether the process of blending ordinary MS/HSD with very small quantity of MFAs (0.04 per cent to 0.06 per cent), to make branded MS/HSD amounts to manufacture. After considering the rival contentions on this point, we, for the reasons given below, hold that this process does not amount to 'manufacture' and hence would not attr....

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.... Ammonia Pvt. Ltd. (Supra) has held, that a process or treatment to enhance the marketability of a product or improve the value addition does not amount to manufacture. In this case, the blending only improves the quality of the MS/HSD resulting in better value addition, without charging the basic characteristics and usages of the products." 4. Following the ratio of the said decision of ....