https://www.taxtmi.com/circulars?id=54418 Processing of waste oil into products fit for use as lubricating oil does not automatically constitute manufacture, but chapter note creating a deeming fiction provides that labelling, re-labelling, re-packing from bulk to retail, or any other treatment to render lubricating oils marketable shall be treated as manufacture for lubricating oils and lubricating preparations; where such processes are carried out, Central Excise duty is leviable, demands should be raised within normal limitation and SSI benefits extended where admissible. en-us Mon, 11 Apr 2016 00:00:00 +0530 Tue, 12 Apr 2016 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54418 Processing of waste oil into products fit for use as lubricating oil does not automatically constitute manufacture, but chapter note creating a deeming fiction provides that labelling, re-labelling, re-packing from bulk to retail, or any other treatment to render lubricating oils marketable shall be treated as manufacture for lubricating oils and lubricating preparations; where such processes are carried out, Central Excise duty is leviable, demands should be raised within normal limitation and SSI benefits extended where admissible. Circulars Central Excise Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54418