Reclaiming or re-refining waste oil is not "manufacture" u/s 2(f) of the Central Excise Act, 1944. https://www.taxtmi.com/highlights?id=66835 Manufacture - conversion of waste oil/ sludge into reclaimed fuel oil/re-refining used oil - process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944. - AT en-us Wed, 30 Nov 2022 07:28:20 +0530 Wed, 30 Nov 2022 07:28:20 +0530 TaxTMI RSS Generator Reclaiming or re-refining waste oil is not "manufacture" u/s 2(f) of the Central Excise Act, 1944. https://www.taxtmi.com/highlights?id=66835 Manufacture - conversion of waste oil/ sludge into reclaimed fuel oil/re-refining used oil - process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944. - AT Highlights Central Excise Wed, 30 Nov 2022 07:28:20 +0530 https://www.taxtmi.com/highlights?id=66835