https://www.taxtmi.com/forum/issue?id=109200 Whether purification of used lubricating oil constitutes manufacture for excise duty hinges on whether the process produces a new and different article. Authorities indicate that removal of impurities or reclamation that preserves the oil's essential character, use and identity does not amount to manufacture. Note 4 covers rendering a product marketable by repacking or labelling, but purification that merely improves quality without changing character does not fall within excisable manufacture. en-us Tue, 22 Sep 2015 11:00:21 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109200 Whether purification of used lubricating oil constitutes manufacture for excise duty hinges on whether the process produces a new and different article. Authorities indicate that removal of impurities or reclamation that preserves the oil's essential character, use and identity does not amount to manufacture. Note 4 covers rendering a product marketable by repacking or labelling, but purification that merely improves quality without changing character does not fall within excisable manufacture. Discussion-Forum Central Excise Tue, 22 Sep 2015 11:00:21 +0530 https://www.taxtmi.com/forum/issue?id=109200