Case Law Details
CCE Vs M/S Osnar Chemical Pvt. Ltd. (SC)- Process of mixing polymers and additives with bitumen does not amount to manufacture. Both the lower authorities have found as a fact that the said process merely resulted in the improvement of quality of bitumen. Bitumen remained bitumen. There was no change in the characteristics or identity of bitumen and only its grade or quality was improved. The said process did not result in transformation of bitumen into a new product having a different identity, characteristic and use. The end use also remained the same, namely for mixing of aggregates for constructing the roads.
SUPREME COURT OF INDIA
CIVIL APPEAL NOS. 4055-4056 OF 2009
CIVIL APPEAL NO. 5633 OF 2009
CIVIL APPEAL NO. 7142 OF 2010
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