2015 (10) TMI 2280 - SCH - Central Excise

Duty demand - Manufacture - repacking of lubricating oil into smaller pack - Held that - mere repacking of the lubricating oil into smaller pack does not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f. 1.3.2000 - Finding of Tribunal in impugned order 2005 (5) TMI 174 - CESTAT, MUMBAI is correct. - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal, agreeing with the Tribunal that repacking lubricating oil into smaller packs does not amount to manufacturing under old provisions. The position changed only after a note was inserted on 1.3.2000.