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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Deemed Manufacture - emergence of clean oil through the ...


Clean Oil from Waste Not Marketable Without Invoices; Demand Set Aside Under Central Excise Law.

September 29, 2016

Case Laws     Central Excise     AT

Deemed Manufacture - emergence of clean oil through the processes, such as, Dehydration, Distillation, Clay Polishing and Filtration from waste and used oil - there was not a single invoice raised to a consumer, establishing that the goods were marketable to consumer - demand set aside - AT

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