https://www.taxtmi.com/caselaws?id=102749 Processing burnt transformer oil into fresh transformer oil by removing impurities does not amount to manufacture under Central Excise law because no new and distinct commodity comes into existence. The Tribunal noted that the treatment merely restores the oil's condition rather than creating a commercially different product, so the resulting transformer oil is not excisable. It also recorded that the same issue had already been decided against the Revenue and that the Revenue's challenge had been dismissed by the Supreme Court, reinforcing the settled position that mere reprocessing without transformation into a new product does not attract excise duty. en-us Fri, 05 Apr 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102749 Processing burnt transformer oil into fresh transformer oil by removing impurities does not amount to manufacture under Central Excise law because no new and distinct commodity comes into existence. The Tribunal noted that the treatment merely restores the oil's condition rather than creating a commercially different product, so the resulting transformer oil is not excisable. It also recorded that the same issue had already been decided against the Revenue and that the Revenue's challenge had been dismissed by the Supreme Court, reinforcing the settled position that mere reprocessing without transformation into a new product does not attract excise duty. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102749