2002 (4) TMI 534

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....dvocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the present Appeal is whether the process of obtaining the transformer oil from the burnt transformer oil amounts to manufacture under the Central Excise Act. Shri A.R. Madhav Rao, learned Advocate, submitted that the respondent M/s. Hindustan Vidyut Products Ltd. sends the burnt transformer oil for rep....

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....l Representative who reiterated the grounds of Appeal contained in the memo of Appeal. 3. We have considered the submissions of both the sides. As pointed out by the learned Advocate, the Appellate Tribunal in the case of Mineral Oil Corporation (supra) has held that when used transformer oil is processed and impurities are removed, it cannot be said that a new and distinct commodity has com....