https://www.taxtmi.com/caselaws?id=92138 The Tribunal ruled in favor of M/s. Mineral Oil Corporation, setting aside the Central Excise duty demand on the reclaimed transformer oil. It was held that the reclamation process did not result in the creation of a new commodity, as the product remained transformer oil throughout. The decision was based on the principle that manufacturing requires the emergence of a new and distinct product, which was not the case here. Legal interpretations and precedents supported the finding that the reclamation process did not amount to manufacturing under the Central Excise Act. en-us Fri, 25 Jun 1999 00:00:00 +0530 Tue, 25 Oct 2011 10:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92138 The Tribunal ruled in favor of M/s. Mineral Oil Corporation, setting aside the Central Excise duty demand on the reclaimed transformer oil. It was held that the reclamation process did not result in the creation of a new commodity, as the product remained transformer oil throughout. The decision was based on the principle that manufacturing requires the emergence of a new and distinct product, which was not the case here. Legal interpretations and precedents supported the finding that the reclamation process did not amount to manufacturing under the Central Excise Act. Case-Laws Central Excise Fri, 25 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92138