2006 (8) TMI 42

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..... ed by the revenue against order in appeal dated in appeal 26.05.2004 which allowed the appeal of the respondents. 2. The relevant fact that arise for consideration are the respondent availed modvat credit on lubricating oil which is used by them in their DG set A sufficiently using the DG set, the used lubricating oil is drained out and c from the factory as waste oil. The lower authorities issu .....

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..... that these waste oil would get covered under Chapter Sub-heading No. 34.03 as arising out of manufacture. - 4. The authorized representative appearing on behalf of the respondents submits that the issue is squarely covered by the decision of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chandigarh-I Vs. Markfed Vanaspati Allied Industries as reported at 2003 (55) R .....

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..... to the law settled by the Hon'ble Supreme Court in the case of Markfed Vanaspati Allied Industries, in that case, the Hon'ble Supreme Court in their judgment at para '6' has observed as under: "It is not possible to accept the contention that merely because an item falls in a Tariff Entry it must he deemed that there is manufacture. The law still remains that the burden to prove that there is m .....

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