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2010 (5) TMI 354 - CESTAT, NEW DELHICenvat credit – lubricant oil after being used over a period of lime is drained out - same was sold as waste oil without payment of duty - Departments contention that the waste oil can still be used as lubricant - waste oil drained from an industrial system after original lubricating preparations have outlived their utility, is not a product coming into existence as a result of manufacturing activity and hence would not be liable to Central Excise Duty Held that: - duty demand on waste oil is neither sustain able on the ground mentioned in the SCNs nor under Rule 3(4) of the Cenvat Credit Rules, 2002.
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