2002 (4) TMI 534

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..... wal, Member (T)]. The issue involved in the present Appeal is whether the process of obtaining the transformer oil from the burnt transformer oil amounts to manufacture under the Central Excise Act. Shri A.R. Madhav Rao, learned Advocate, submitted that the respondent M/s. Hindustan Vidyut Products Ltd. sends the burnt transformer oil for reprocessing to M/s. Savita Chemicals Ltd.; that the .....

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..... contained in the memo of Appeal. 3. We have considered the submissions of both the sides. As pointed out by the learned Advocate, the Appellate Tribunal in the case of Mineral Oil Corporation (supra) has held that when used transformer oil is processed and impurities are removed, it cannot be said that a new and distinct commodity has come into existence consequent to the process undertaken. The .....

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