Cleaning of waste oil to get reclaimed fuel oil not amounts to manufacture

Alicid Organic Industries Limited Vs C.C.E (CESTAT Ahmedabad) 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 not liable to duty. Facts- Appellant are engaged in the Re­cycling/ refining of Waste Oils/ Sludge. Appellant procured sludge/waste oil from vessels arriving from major ports Kandla, Mundra and Ship Breaking yard, Bhavanagar and also from M/s GSPC, M/s Cairn Energy and M/s Focus Energy. After procuring the said goods Appellant carried out processes like vacuum distil...