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2000 (11) TMI 524 - AT - Central Excise

  1. 2022 (8) TMI 163 - AT
  2. 2018 (11) TMI 1284 - AT
  3. 2016 (9) TMI 425 - AT
  4. 2016 (9) TMI 1171 - AT
The Appellate Tribunal CEGAT, Mumbai ruled that the process of treating used oils with acid or alkali and filtration to create "white oil" does not amount to manufacture. The decision was based on previous Tribunal rulings that purification of used oil does not constitute manufacturing. The appeal was allowed, and the order was set aside.

 

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