2018 (7) TMI 2222

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ENTRAL EXCISE SERVICE TAX, PATNA [ 2012 (5) TMI 248 - CESTAT, KOLKATA] and also in the case of HINDUSTAN PETROLEUM CORPN. LTD. VERSUS COMMR. OF C. EX, DELHI ROHTAK [ 2008 (9) TMI 154 - CESTAT, NEW DELHI] where it was held that blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly afte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has been brought under notice by the Ld. Advocate on behalf of the appellant that the issue is covered by the Tribunal's order in the case of Bharat Petroleum Corpn. Ltd. v. Commr. of C. Ex. S. Tax, Patna [2013 (295) E.L.T. 106 (Tri.-Kolkata)] and also in the case of Hindustan Petroleum Corpn. Ltd. v. Commissioner [2009 (234) E.L.T. 648 (Tribunal)]. Following the ratio laid down in the above .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X