https://www.taxtmi.com/caselaws?id=332910 Processing of waste and used oil did not amount to manufacture under Chapter Note 4 to Chapter 27 because the record showed no labeling, re-labeling, re-packing from bulk to retail packs, or treatment making the product marketable to consumers. The invoices showed bulk sales only to industrial customers, so the essential ingredients for deeming manufacture were not proved. The show cause notices were therefore unsustainable, and the duty demands and penalties were set aside in favour of the assessee. en-us Wed, 03 Aug 2016 00:00:00 +0530 Sat, 19 Aug 2017 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332910 Processing of waste and used oil did not amount to manufacture under Chapter Note 4 to Chapter 27 because the record showed no labeling, re-labeling, re-packing from bulk to retail packs, or treatment making the product marketable to consumers. The invoices showed bulk sales only to industrial customers, so the essential ingredients for deeming manufacture were not proved. The show cause notices were therefore unsustainable, and the duty demands and penalties were set aside in favour of the assessee. Case-Laws Central Excise Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332910