Excise Duty – Process of mixing polymers and additives with bitumen does not amount to manufacture

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

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