Reclaiming or re-refining waste oil is not "manufacture" u/s 2(f) of the Central Excise Act, 1944.
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....Manufacture - conversion of waste oil/ sludge into reclaimed fuel oil/re-refining used oil - process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944. - AT....
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