Waste oils turned into usable lubricating oils not considered manufacturing. Appellant qualifies for SSI exemption.

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....The case involves determining whether a process amounts to manufacture for excise duty purposes and if the appellant is eligible for the Small Scale Industry (SSI) exemption. The Appellate Tribunal referred to legal precedents emphasizing that mere change in goods does not constitute manufacture unless a new product emerges. The tribunal observed that the appellant's reprocessing of waste oils into lubricating oils did not amount to manufacture under Chapter Note 4 of Chapter 27. Consequently, the appellant was not liable to pay excise duty and could avail the SSI exemption under Notification No. 8/2003-CE. The appeal was partially allowed for verification of duty payment on reprocessed oil cleared as lubricants.....