https://www.taxtmi.com/caselaws?id=752407 CESTAT Kolkata dismissed Revenue's appeal challenging whether separation of foot oil, pressed wax and paraffin wax from imported slack wax and residue wax constituted manufacture under Section 2(f) of Central Excise Act, 1944. The respondent separated oil content through tilting drums (90% separation) and hydraulic pressing (10% separation). The tribunal held that mere physical separation without utilizing machinery or equipment does not amount to manufacture as defined under the Act. The process was purely mechanical separation, not manufacturing, relying on precedents involving mineral sand separation. Commissioner (Appeals) order upholding respondent's position was affirmed. en-us Thu, 09 May 2024 00:00:00 +0530 Fri, 10 May 2024 06:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752407 CESTAT Kolkata dismissed Revenue's appeal challenging whether separation of foot oil, pressed wax and paraffin wax from imported slack wax and residue wax constituted manufacture under Section 2(f) of Central Excise Act, 1944. The respondent separated oil content through tilting drums (90% separation) and hydraulic pressing (10% separation). The tribunal held that mere physical separation without utilizing machinery or equipment does not amount to manufacture as defined under the Act. The process was purely mechanical separation, not manufacturing, relying on precedents involving mineral sand separation. Commissioner (Appeals) order upholding respondent's position was affirmed. Case-Laws Central Excise Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752407