Blending of 5% ethanol with 95% motor spirit forming EBMS doesn’t amount to manufacture

Reliance Industries Ltd. Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Appellant blended 5% ethanol with 95% motor spirit to form EBMS – such blending doesn’t amount to manufacture – final duty payable on EBMS.

Facts- The appellant is engaged in the manufacture of Motor spirit. The motor spirit is blended with Ethanol for the purpose of reducing Carbon Monoxide and consequent air pollution. The etha

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