https://www.taxtmi.com/caselaws?id=123150 The Tribunal upheld the lower appellate authority's decision that converting used lubricating oil into reusable lubricating oil does not constitute 'manufacture' under the Central Excise Act. Relying on precedents, including a Supreme Court dismissal of a similar case, the Tribunal found that the process did not create a new commodity. The appellant's argument referencing a different case law was rejected, emphasizing the similarity between the oil reclamation processes. Consequently, the appeal was dismissed, affirming the earlier decision and maintaining that the process did not amount to 'manufacture' under the Act. en-us Tue, 01 Jan 2008 00:00:00 +0530 Thu, 14 Sep 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123150 The Tribunal upheld the lower appellate authority's decision that converting used lubricating oil into reusable lubricating oil does not constitute 'manufacture' under the Central Excise Act. Relying on precedents, including a Supreme Court dismissal of a similar case, the Tribunal found that the process did not create a new commodity. The appellant's argument referencing a different case law was rejected, emphasizing the similarity between the oil reclamation processes. Consequently, the appeal was dismissed, affirming the earlier decision and maintaining that the process did not amount to 'manufacture' under the Act. Case-Laws Central Excise Tue, 01 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123150