2011 (5) TMI 742

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [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 concession in Special Additional Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s 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 marketed and the concession given by the G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X