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TMI Blog2006 (7) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent [Order per : K.K. Agarwal, Member (T)]. The appellants are engaged in the manufacture of motor spirit which is cleared by them on payment of appropriate duty. They also blend 5% ethanol with 95% motor spirit to get 5% ethanol blended motor spirit (EBMS). In the refinery itself, by two separate pipelines, motor spirit and ethanol is being dropped in a fixed ratio, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner on the above two grounds. 2. The learned Advocate submits that the blending of ethanol with motor spirit does not amount to manufacture and this has also been clarified by the Board vide its Circular No. 83/84/94-CS, dated 13-12-94 wherein it has been specifically stated that methanol and ethanol are used as blends with motor spirit which finds use as an excellent fuel in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Specialities Ltd. v. Commissioner of Central Excise, Calcutta, 1999 (111) E.L.T. 544 (Tribunal) wherein it was held that blending of two or more duty paid blended or compounded lubricating oils with or without addition of additives not amounts to manufacture . 4. Heard both sides. 5. We have considered the submissions. We find that the Board has clarified, vide its Circular No. 83/84/94-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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