https://www.taxtmi.com/caselaws?id=47080 SC held that refining purchased edible vegetable oil did not constitute "manufacture." The court found the statute requires specific specification that a process amounts to manufacture; neither Section Note, Chapter Note nor Tariff Item so declare refining to be manufacture. For the period before the 1986 amendment the process could not be treated as manufacture in any event. The SC set aside the orders below, quashed the demand notices and allowed the appeal, holding refined oil not excisable. en-us Tue, 23 Nov 2004 00:00:00 +0530 Tue, 23 Sep 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47080 SC held that refining purchased edible vegetable oil did not constitute "manufacture." The court found the statute requires specific specification that a process amounts to manufacture; neither Section Note, Chapter Note nor Tariff Item so declare refining to be manufacture. For the period before the 1986 amendment the process could not be treated as manufacture in any event. The SC set aside the orders below, quashed the demand notices and allowed the appeal, holding refined oil not excisable. Case-Laws Central Excise Tue, 23 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47080