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        Central Excise

        2015 (10) TMI 2280 - SCH - Central Excise

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        Supreme Court: Repacking oil not manufacturing; Interpretation change post-2000 note The Supreme Court upheld the Tribunal's decision, ruling that repacking lubricating oil into smaller packs did not constitute manufacturing under previous ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Supreme Court: Repacking oil not manufacturing; Interpretation change post-2000 note

                            The Supreme Court upheld the Tribunal's decision, ruling that repacking lubricating oil into smaller packs did not constitute manufacturing under previous provisions, with the change in interpretation occurring after a note was added on 1.3.2000.


                            The Supreme Court dismissed the appeal, agreeing with the Tribunal that repacking lubricating oil into smaller packs does not amount to manufacturing under old provisions. The position changed only after a note was inserted on 1.3.2000.
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