https://www.taxtmi.com/caselaws?id=430852 Mere purification, filtering, distillation, dehydration and centrifuging of waste oil, sludge or used oil into reclaimed fuel oil does not amount to manufacture unless a new and distinct commercial commodity emerges. Chapter Note 4 of Chapter 27 was inapplicable because it concerned lubricating oils and lubricating preparations, not reclaimed fuel oil. The extended period of limitation could not be invoked where the department already knew of the activity through correspondence, storage monitoring and testing, and no suppression of facts was shown. On this basis, the duty demand, interest and penalties were set aside and the assessee obtained relief. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 30 Nov 2022 07:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430852 Mere purification, filtering, distillation, dehydration and centrifuging of waste oil, sludge or used oil into reclaimed fuel oil does not amount to manufacture unless a new and distinct commercial commodity emerges. Chapter Note 4 of Chapter 27 was inapplicable because it concerned lubricating oils and lubricating preparations, not reclaimed fuel oil. The extended period of limitation could not be invoked where the department already knew of the activity through correspondence, storage monitoring and testing, and no suppression of facts was shown. On this basis, the duty demand, interest and penalties were set aside and the assessee obtained relief. Case-Laws Central Excise Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430852