2008 (1) TMI 657

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....sh Birdi, SDR, for the Appellant. None, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal is by the Revenue, represented by SDR. No representation for the respondents despite notice, nor any request of theirs for adjournment. In the circumstances, we take up the appeal for disposal. 2. After examining the records and hearing both sides, we note that th....

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....xcise [1998 (101) E.L.T. 241 (S.C.)]. SDR has reiterated the grounds of the appeal and has also furnished the texts of the cited decisions. 3. In the case of Mineral Oil Corporation (supra) relied on by the lower appellate authority, the question was whether 'manufacture' as defined under Section 2(f) ibid was involved in the reclamation of usable transformer oil from used transformer oil.....

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....by the Apex Court [Collector v. Mineral Oil Corporation [2002 (140) E.L.T. A248 (S.C.)]. 4. One of the decisions cited by the appellant is that of the Supreme Court in Brakes India (supra), wherein it was held that a process yielding a product of different character and use than that of the input would amount to 'manufacture'. That case is distinguishable on facts. 5. We find that ....