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of <h1>Supreme Court: Repacking oil not manufacturing; Interpretation change post-2000 note</h1> <h3>Commissioner of Central Excise, Mumbai-II Versus M/s. Indian Oil Corpn. Ltd.</h3> The Supreme Court upheld the Tribunal's decision, ruling that repacking lubricating oil into smaller packs did not constitute manufacturing under previous ... Duty demand - Manufacture - repacking of lubricating oil into smaller pack - Held that:- mere repacking of the lubricating oil into smaller pack does not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f. 1.3.2000 - Finding of Tribunal in impugned order [2005 (5) TMI 174 - CESTAT, MUMBAI] is correct. - Decided against Revenue. 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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