https://www.taxtmi.com/caselaws?id=88821 Where lubricating oil had already reached the RG 1 stage and become marketable and excisable after manufacture, loss occurring only during movement from bulk storage tanks to kettles and unit containers was treated as storage loss, not processing loss. On that basis, the dispute fell within the exclusion in the First Proviso to Section 35B(1) of the Central Excise Act, 1944, so it was outside the Tribunal's appellate jurisdiction and could not be examined on merits. The commentary therefore distinguishes processing loss from factory storage loss by reference to whether any further manufacturing activity occurred after entry in the register. en-us Mon, 20 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88821 Where lubricating oil had already reached the RG 1 stage and become marketable and excisable after manufacture, loss occurring only during movement from bulk storage tanks to kettles and unit containers was treated as storage loss, not processing loss. On that basis, the dispute fell within the exclusion in the First Proviso to Section 35B(1) of the Central Excise Act, 1944, so it was outside the Tribunal's appellate jurisdiction and could not be examined on merits. The commentary therefore distinguishes processing loss from factory storage loss by reference to whether any further manufacturing activity occurred after entry in the register. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88821