TMI Blog2004 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... 002-C.E., dated 11-10-2002 by which the waste oil which, has come into existence and not as a result of production or manufacture has been charged to duty. 2. It is the contention of the appellant that the waste oil is not a marketable commodity and therefore it is not liable for duty. In this regard, Larger Bench judgment rendered in the case of Markfed Vanaspathi Allied Industries Others v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial system after original lubricating preparation was held to have outlived its utility. 3. We have heard both sides in the matter and after careful consideration of the submissions made by both sides we are of the considered opinion that waste oil does not emerge from the process of manufacture and it cannot be made dutiable in the light of the judgments cited, which applies squarely to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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