https://www.taxtmi.com/caselaws?id=219326 Filtration and heating of duty-paid transformer oil for use as a liquid insulator in transformer repairs does not constitute manufacture under the Central Excise Act. Although a tariff chapter note deems specified treatments of lubricating oils and preparations to be manufacture where they render goods marketable to the consumer, that expression does not extend to processing by an industrial user for its own use. As the treatment merely made the oil suitable for repair work and did not result in marketability to a consumer, no excise manufacture arose and the duty demand was unsustainable. en-us Mon, 16 Apr 2012 00:00:00 +0530 Thu, 25 Oct 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219326 Filtration and heating of duty-paid transformer oil for use as a liquid insulator in transformer repairs does not constitute manufacture under the Central Excise Act. Although a tariff chapter note deems specified treatments of lubricating oils and preparations to be manufacture where they render goods marketable to the consumer, that expression does not extend to processing by an industrial user for its own use. As the treatment merely made the oil suitable for repair work and did not result in marketability to a consumer, no excise manufacture arose and the duty demand was unsustainable. Case-Laws Central Excise Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219326