2011 (4) TMI 170 - AT - Central Excise

Manufacture - Repacking of the lubricating oil into smaller packs was not amounts to manufacture before insertion of the deeming fiction of manufacture by a Note to Chapter 27 w.e.f. 1.3.2000 Hence, appeals allowed.

Summary

The Appellate Tribunal CESTAT, Chennai extended the stay period for the appellant and allowed the appeals, settling the issue that repacking lubricating oil into smaller packs does not amount to manufacture before a certain date. The demand was set aside, and the appeals were allowed.