2006 (8) TMI 42

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..... 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 issued show cause to the respondent demanding duty on such waste oil on the ground that wast .....

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..... t 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) RLT 745 (SC)=2003 (153) ELT 491 (SC) and in the case of Vikrant Ty .....

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..... rkfed 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 manufacture and that what is manufactured is on the revenue. In thi .....

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