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of <h1>Transformer oil reprocessing not manufacturing under Central Excise Act. Duty demandable from reprocessing company, not original sender.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus HINDUSTAN VIDYUT PRODUCT LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, INDORE Versus HINDUSTAN VIDYUT PRODUCT LTD. - 2002 (146) E.L.T. 102 (Tri. - Del.) 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.
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