https://www.taxtmi.com/caselaws?id=754431 Reprocessing of used or waste oil into base oil or lubricants is discussed against Section 2(f) and Chapter Note 9 of Chapter 27 of the Central Excise Tariff Act, 1985; the note states that the deeming fiction applies only to the specified lubricating oils and preparations, and not to waste oil merely because processing makes it usable. It also notes that limitation under Section 11A(1) excludes the period of interim stay, so the notice was treated as timely after that exclusion. On SSI exemption, the note says clearances from a non-manufacturing activity could not be counted to deny the benefit, subject to limited factual verification of lubricant clearances. en-us Mon, 15 Apr 2024 00:00:00 +0530 Mon, 24 Jun 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754431 Reprocessing of used or waste oil into base oil or lubricants is discussed against Section 2(f) and Chapter Note 9 of Chapter 27 of the Central Excise Tariff Act, 1985; the note states that the deeming fiction applies only to the specified lubricating oils and preparations, and not to waste oil merely because processing makes it usable. It also notes that limitation under Section 11A(1) excludes the period of interim stay, so the notice was treated as timely after that exclusion. On SSI exemption, the note says clearances from a non-manufacturing activity could not be counted to deny the benefit, subject to limited factual verification of lubricant clearances. Case-Laws Central Excise Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754431