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    <title>Selling of Used oil</title>
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    <description>A purchaser took Cenvat credit on fresh oil used in machinery, which produced used oil to be sold; the decisive position stated is that excise duty is required to be charged on the transaction value when selling that used oil, treating the sale as dutiable despite the oil arising from maintenance and equipment use.</description>
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    <pubDate>Fri, 29 May 2015 09:35:26 +0530</pubDate>
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      <description>A purchaser took Cenvat credit on fresh oil used in machinery, which produced used oil to be sold; the decisive position stated is that excise duty is required to be charged on the transaction value when selling that used oil, treating the sale as dutiable despite the oil arising from maintenance and equipment use.</description>
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      <law>Central Excise</law>
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