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2009 (10) TMI 337 - AT - Central ExciseManufacture- The relevant facts that arise for consideration are that Revenue was of the view that the process of re-refining undertaken by M/s. CJL amounts to manufacture and the re-refined lubricating oils are classifiable and chargeable to duty under Chapter Heading 27101980 of Central Excise Tariff Act, 1985, hence issued a Show Cause Notice under Section 11A of Central Excise Act, 1944, demanding duties. On adjudication the item was adjudged as dutiable vide Order-in-Original passed by the Commissioner of Central Excise, Cochin-18. Consequently in the financial year 2006-07 the value of clearances needs to be included in the gross value and vide O-I-O dated 16-2-2009 confirmed the demand denying SSI exemption to appellant. In the light of the decision of Mineral Oil Corporation v. CCE, Kanpur, held that- impugned orders are unsustainable and are liable to be set aside and we do so. The impugned orders are set aside and the appeals are allowed with consequential relief,” if any.
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