2000 (2) TMI 351

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.... Kannan, DR, for the Respondent. [Order per: S.L. Peeran (Oral), Member (J)]. - This appeal arises from the Order-in-Appeal No. 601/97 dated 29-12-1997 passed by the Commissioner (Appeals) by which he has held that the process of purification/refining of lubricating oil amounts to manufacture. Therefore, he continued to hold that its value should be adopted in respect of such goods processed....

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....pplied. The learned Counsel submits that the issue was further examined by the Tribunal in a large number of cases and it was again applied in the case of Mineral Oil Corporation v. CCE as reported in 1999 (114) E.L.T. 166 (Tribunal) = 1999 (34) RLT 24 (CEGAT) and the Tribunal reiterated its earlier ratio that purification of the impure used transformer oil will not bring into existence of any new....

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....a new product. 4. On consideration of the submissions and on perusal of the cited judgments we are of the considered opinion that all the points raised in the appeal have been answered by the Tribunal in the noted judgments. It has been clearly held that on purification, lubricating oil retains its character and there is no change in the same to make a different commercial excisable commod....