Case Law Details
Case Name : Alicid Organic Industries Limited Vs C.C.E (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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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
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