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2022 (11) TMI 1276 - AT - Central ExciseProcess amounting to manufacture - conversion of waste oil/ sludge into reclaimed fuel oil/re-refining used oil - HELD THAT:- In the present case, the demand is for the subsequent period whereas on the same issue for the earlier period the case has been decided in favour of the appellant by this Tribunal in ALICID ORGANIC INDUSTRIES LIMITED AND SHRI MANISH C PATEL VERSUS C.C.E. & S.T. -AHMEDABAD-III [2022 (8) TMI 163 - CESTAT AHMEDABAD] wherein it was held that the 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. It is clear that except for the different period, the issue is identical which has been settled in the above order - Appeal allowed - decided in favor of appellant.
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