2024 (7) TMI 264

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....attopadhyay , Authorized Representative for the Revenue Ms. Shreya Mundhra , Advocate for the Respondent ORDER Per : ASHOK JINDAL : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent received MS and HSD from its refinery division and mixed the same with MFA in a particular proportion which resulted in emergence of new products namely, Xtra....

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....ue addition done outside the factory premises on account of certain process not amounting to manufacture, therefore, duty cannot be charged. Against the said order, Revenue is before us. 3. Heard the parties. 4. Considering the submission that in respondent's own case this Tribunal entertained the issue as reported in 2019 (368) ELT 146(Tri.- Kolkata and held that the process or treatment to enh....