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TMI Blog2022 (5) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... final product is reduced. This Court while taking into consideration the manufacturing process, comes to the conclusion that there are three ingredients, which are (a) two oils as raw-material are used; (b) blending is there with the electric motor and (c) process is carried out for reducing the viscosity of the final product. The final product is sold in a different name. As held by the Hon ble Supreme Court in NOVOPAN INDIA LTD., HYDERABAD VERSUS COLLECTOR OF CENTRAL EXCISE AND CUSTOMS, HYDERABAD [ 1994 (9) TMI 361 - SUPREME COURT] to the facts of the present case, it is clear that (1) two oils are used for the manufacturing the produce (2) Oils are mixed with the electric motor (3) by mixing the oils the viscosity is reduced (4) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther act of selling the same with a new name and brand is also an additional ingredient to conclude that the appellant is doing the manufacturing process - the order passed by learned CESTAT needs no interference and the same is upheld. Appeal dismissed. - CEA No. 8 of 2017 - - - Dated:- 10-5-2022 - Hon ble Mr. Justice Tarlok Singh Chauhan And Hon ble Mr. Justice Chander Bhusan Barowalla Jj. For the Appellant : S/Sh. Alok Yadav And Goverdhan Lal Sharma Advocates For the Respondent : Sh. Vijay Kumar Arora, Senior Standing Counsel JUDGMENT By way of this appeal, the appellant has challenged the final order passed by learned Central Excise Service Tax Appellate Tribunal (in short CESTAT ), Chandigarh in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnace oil and mineralized turpentine oil. The furnace oil is also an industrial fuel oil and is used in number of industries as fuel. Mixing of turpentine oil in furnace oil dilutes its density and as a result it is capable of being used in a more economic manner. 3. Order-in-Appeal No. 217/CE/CHD/07, dated 28.6.2007, was dismissed by the learned Commissioner (Appeals) after due trial. 4. Feeling aggrieved by the order of learned Commissioner (Appeals), the appellant has preferred an appeal before the learned CESTAT, Chandigarh, whereby the impugned order passed by learned Commissioner (Appeals) was upheld and the appeals filed by present appellant were dismissed. 5. Thereafter, the appellant has maintained the instant appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product is sold with different names by the appellant and making of the new brand is there, thus it is a manufacturing process. 9. To support his argument, Mr. Alok Yadav, learned counsel for the appellant has cited various judgments rendered by Hon ble Supreme Court viz. Deputy Commissioner Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Vs. PIO Food Packers, decided on 9.5.1980; Commissioner of Central Excise, Meerut Vs. Goyal Gases (P) Ltd. decided on 3.4.2000 Union of India Vs. J.G. Glass Industries Ltd. decided on 9.12.1997; Servo-Med Industries Pvt. Ltd. Vs. Commissioner of C. Ex., Mumbai decided on 7.5.2015; Satnam Overseas Ltd. Vs. Commissioner of Central Excise, New Delhi decided on 18.3.2015 and Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketable as such. It is in this category that manufacture of goods can be said to take place. xx xx xx 11. In support of his arguments, Mr. Arora, learned Senior Standing Counsel has cited judgments rendered by Hon ble Supreme Court viz. Novopan India Ltd. Hyderabad Vs. Collector of Central Excise and Customs , decided on 14th September, 1994; Commissioner of Central Excise V. Mahaan Dairies, decided on 17.2.2004 and Commissioner of Central Excise, Chandigarh Vs. M/s Doaba Steel Rolling Mills , decided on 6.7.2011. 12. The case of the appellant is that there are two ingredients for manufacturing the thinner/industrial oil. The product of the appellant is just a blend of two oils and has nothing to do with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is concluded that M/s SRK Petrochemicals Ltd. are engaged in the manufacture of Thinner and Industrial Fuel Oil. 15. As far as the limitation is concerned, the demand is raised well in time by the respondent and the appellant cannot deny the payment of his legal dues towards the respondents. The law as cited by learned counsel for the appellant is not applicable to the facts of the present case, as those judgments are totally on the different aspects and facts are also totally different. In these circumstances, this Court finds that the judgment passed by the learned Appellate Authority below, upholding the order passed by the authorities below is just reasoned after appreciating the facts which have come on record to its true pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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