2009 (2) TMI 170

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....Advocates, for the Appellant. Shri S.N. Srivastava, DR, for the Respondent. [Order per : P.K. Das, Member (J) (for the Bench)].- Heard both sides and perused the records. 2. The issue involved in this case is as to whether blending of duty paid branded motor spirit and duty paid branded HSD with multifunctional additives would amount to manufacture under the Central Excise Act, 1944. 3....

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....educing the formation of carbon deposits and accordingly are sold 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 ....