Waste Oil Purification Not Manufacturing: Excise Duty Inapplicable for Filtration and Distillation Processes

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....CESTAT adjudicated a dispute regarding waste oil processing, determining that purification and reclamation processes do not constitute manufacturing. The tribunal held that filtration, distillation, and purification of waste oil do not create a new product with distinct characteristics. Consequently, such activities do not trigger excise duty liability under Central Excise law. Referencing prior judicial precedents, the tribunal concluded that waste oil processing remains non-dutiable. The impugned orders were set aside, and appeals were allowed, providing consequential relief to the appellant in alignment with established legal principles governing industrial waste oil transformation processes.....