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Case Law Details

Case Name : Alicid Organic Industries Limited Vs C.C.E (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No.11487 of 2017
Date of Judgement/Order : 02/08/2022
Related Assessment Year :
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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.

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