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Central Excise - Highlights / Catch Notes

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Process amounting to manufacture or not - conversion of waste ...


Reclaiming Waste Oil into Fuel Not Manufacturing per Section 2(f) of Central Excise Act, 1944.

August 4, 2022

Case Laws     Central Excise     AT

Process amounting to manufacture or not - conversion of waste oil/used oil/sludge obtained from various sources into reclaimed fuel oil / re-refining used oil amounts - From Circular dated 11-4-2016, it can be held that the process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944. - AT

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