https://www.taxtmi.com/caselaws?id=76580 Re-refining or reprocessing used lubricating oil and waste oil into usable oil did not amount to manufacture for central excise purposes because the process did not produce a new commercially distinct product. The material was subjected to vacuum distillation, centrifuging, and removal of moisture, carbon, and impurities, but the Tribunal treated the issue as covered by earlier decisions holding that reclamation of usable oil from used oil is not manufacture. As a result, Chapter Note 4 of Chapter 27 did not apply and the duty demand could not survive. en-us Fri, 23 Oct 2009 00:00:00 +0530 Wed, 07 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76580 Re-refining or reprocessing used lubricating oil and waste oil into usable oil did not amount to manufacture for central excise purposes because the process did not produce a new commercially distinct product. The material was subjected to vacuum distillation, centrifuging, and removal of moisture, carbon, and impurities, but the Tribunal treated the issue as covered by earlier decisions holding that reclamation of usable oil from used oil is not manufacture. As a result, Chapter Note 4 of Chapter 27 did not apply and the duty demand could not survive. Case-Laws Central Excise Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76580