At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MS. JYOTI BALASUNDARAM
By, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
Shri T.H.Rao, SDR
Per Jyoti Balasundaram
The issue in dispute in the present appeal viz. whether the conversion of straight grade bitumen into blown grade bitumen through oxidation known as blowing process amounts to ?manufacture?, stands settled against the Revenue by the decision of the apex court in Commissioner of Central Excise & Customs Vs Tikatar Industries [2006 (202) ELT 215 (SC)], holding that such process does not amount to ?manufacture?. Following the ratio of the above decision, we uphold the impugned order passed by the Co
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mmissioner (Appeals), and dismiss the appeal of the Revenue.