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Commissioner of Central Excise, Chennai v/s Manali Bitumen Products

    Appeal No.E/493 of 2003

    Decided On, 23 February 2010

    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



Judgment Text

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.
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