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of Process amounting to manufacture or not - Process of separating foot oil, pressed wax, and paraffin wax from slack wax and residue wax - tilting, separating and pressing with hydraulic press - The Tribunal analyzed the process undertaken by the respondent, involving manual turning of drums, pouring contents onto gunny cloth for natural pressure, and using a hydraulic press for expediting the straining process. They observed that no machinery was used for separation, and the process did not result in new products. - They noted that the separated products retained the same characteristics as the original wax, as per technical literature and legal precedents. Therefore, the Tribunal held that the activities did not meet the definition of 'manufacture' under the Central Excise Act, 1944.
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