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2000 (11) TMI 524 - AT - Central ExciseExtract: .......with acid and activated earth cannot by itself amounts to manufacture. Similar is the ratio of the decision of the Tribunal in Mineral Oil Corporation v. CCE, Kanpur - 1999 (114) E.L.T. 166 (T) 1999 (34) RLT 24 that reclamation of transformer oil does not amount to manufacture. 3. emsp The appeal is accordingly allowed and impugned order set aside.
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