Transformer oil reprocessing not manufacturing under Central Excise Act. Duty demandable from reprocessing company, not original sender.

The Supreme Court confirmed that reprocessing burnt transformer oil into fresh oil does not amount to manufacturing under the Central Excise Act. The duty, if applicable, is demandable from the reprocessing company, not the original sender. The Revenue's appeal was rejected based on this precedent.

---

---

The issue was whether obtaining transformer oil from burnt oil amounts to manufacture under Central Excise Act. The Appellate Tribunal held that reprocessing burnt transformer oil into fresh oil does not constitute manufacturing. This decision was confirmed by the Supreme Court. The duty, if applicable, is demandable from the reprocessing company, not the original sender. The Appeal filed by the Revenue was rejected based on this precedent.

---