https://www.taxtmi.com/caselaws?id=95299 Purification of used lubricating and mineral oils by acid or alkali treatment and filtration through fuller's earth, where the process only removes impurities and renders the oil reusable, does not amount to manufacture. The analysis applies prior Tribunal rulings that purification of used oil with acid and activated earth, and reclamation of transformer oil, are not manufacturing processes. On that principle, conversion of the used oil into reusable white oil remains a treatment of an existing product rather than the creation of a new marketable article. en-us Mon, 27 Nov 2000 00:00:00 +0530 Sat, 10 Dec 2011 10:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95299 Purification of used lubricating and mineral oils by acid or alkali treatment and filtration through fuller's earth, where the process only removes impurities and renders the oil reusable, does not amount to manufacture. The analysis applies prior Tribunal rulings that purification of used oil with acid and activated earth, and reclamation of transformer oil, are not manufacturing processes. On that principle, conversion of the used oil into reusable white oil remains a treatment of an existing product rather than the creation of a new marketable article. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95299