9911796707
TMI Blog2009 (10) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ue for an earlier period is listed for final disposal today and hence, requested for hearing of the appeal by waiving the condition of pre-deposit of the amounts involved. We find that the said prayer is acceptable one, hence, we waive the condition of pre-deposit of the amounts involved and take up the appeal for disposal along with Appeal No. 453/2008. 2. Since these appeals are in respect of very same assessee and the issue also being the same, we propose to dispose all these appeals by a common order. 3. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procured by them from the market. It is her submission that in the process of refining, the moisture, carbon and the other impurities contained in the used oil are removed and the resultant re-refined oil, or say, reprocessed oil, is packed in containers and sold as "Jeezol" to Lubricants' dealers and directly to the industrial customers. It is her submission that this act of reprocessing waste oil will be covered under the Chapter Note 4 of Chapter 27 and this will amount to manufacture. It is her submission that the treatment which has been rendered by the appellant to the said products rendered the. product marketable to the consumer. 6. We have considered the submissions made at length by both sides and perused the records, it is undi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would apply on all fours to the subject case." 7. We find strong force in the contentions raised by the learned Counsel that the issue in this case is identical to the issue in the case of Mineral Oil Corporation (supra) wherein Co-ordinate Bench of Delhi took the view that "Reclamation of transformer oil from used transformer oil does not amount to manufacture so as to attract levy of Central Excise duty afresh" and the said decision has been upheld by the Hon'ble Supreme Court by dismissing the Civil Appeal filed by the Revenue as reported at 2002 (140) E.L.T. A248 (S.C). 8. We are convinced that the issue involved in this case is identical to the cases as has been decided by the Co-ordinate Bench of the Tribunal. Accordingly, respectf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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