https://www.taxtmi.com/caselaws?id=771632 Processing waste oil by filtration, centrifuging, distillation and blending did not amount to manufacture for central excise purposes because the activity did not create a new excisable product. The Tribunal followed earlier authority on recycling and re-refining of waste oil, holding that reclaimed fuel oil remained the same product and was not covered by the deeming fiction applicable to lubricating oils under Chapter Note 4 of Chapter 27. As no separate statutory note treated reclaimed fuel oil as manufacture, the duty demand was unsustainable and the impugned orders were set aside. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771632 Processing waste oil by filtration, centrifuging, distillation and blending did not amount to manufacture for central excise purposes because the activity did not create a new excisable product. The Tribunal followed earlier authority on recycling and re-refining of waste oil, holding that reclaimed fuel oil remained the same product and was not covered by the deeming fiction applicable to lubricating oils under Chapter Note 4 of Chapter 27. As no separate statutory note treated reclaimed fuel oil as manufacture, the duty demand was unsustainable and the impugned orders were set aside. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771632