TMI Blog2009 (10) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... earances 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. - E/479/2009 & E/453/2008 - 1352-1353/2009 - Dated:- 23-10-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri P.A. Augustian, Advocate, for the Appellant. Ms. Joy Kumari Chandar, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition No. 331/2009 is for the waiver of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. 4. Learned Counsel appearing on behalf of the appellant would submit that the appellant is procuring/purchasing used rubber processing oil and lubricants from the market and refining the same. It is his submission that after refining the said used oils, they marketed the same in the name of "Jeezol." It is his submission that the issue is now squarely covered by the various decisions of this Tribunal. He cited the following decisions: (a) CCE, Chennai-I v. Metropolitan Transport Company - 2008 (224) E.L.T. 603 (Tribunal-Chennai) = 2009 (16) S.T.R. 253 (Tribunal) (b) Mineral Oil Corporation v. CCE, Kanpur - 1999 (114) E.L.T. 166 (Tri.) (c) Timken India Ltd. v. CCE, Jamshedpur - 2004 (175) E.L.T. 630 (Tribunal - Kolkata). 4.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts attracted and the said activity becomes manufacture. We find that an identical issue was before the Co-ordinate Bench of the Tribunal in the case of CCE, Chennai-I v. Metropolitan Transport Company (supra). We find that the ratio in the said decision is squarely applicable in this case also. We may reproduce the same: "We find that the process in question (reclamation of usable lubricating oil from used (waste) lubricating oil is very much comparable to reclamation of usable transformer oil from used (waste) transformer oil. In the case of Mineral Oil Corporation (supra), the Tribunal held that such reclamation of transformer oil did not amount to 'manufacture' so as to attract levy of duty of excise and this view was upheld when the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
