Commissioner of Central Excise, Mumbai-II v. M/s. Indian Oil Corpn. Ltd.

November 26, 2021

Civil Appeal No. 2998/2006

The Tribunal in its impugned judgment has returned a finding that repacking of lubricating oil into smaller pack would not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f. 1.3.2000 as held earlier by the Tribunal in the respondent’s own case reported in 1987 (27) ELT 482 (SC). We agree with the aforesaid opinion of the Tribunal that mere repacking of the lubricating oil into smaller pack does not amount to manufacture.

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(A.K. Sikri and Rohinton Fali Nariman, JJ.)

Commissioner of Central Excise, Mumbai-II ______ Appellant(s)

M/s. Indian Oil Corpn. Ltd. _____________________ Respondent(s)

Civil Appeal No. 2998/2006, decided on August 28, 2015

With

Civil Appeal No. 377/2008

The Order of the court was delivered by

Order

1. The Tribunal in its impugned judgment has returned a finding that repacking of lubricating oil into smaller pack would not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f. 1.3.2000 as held earlier by the Tribunal in the respondent’s own case reported in 1987 (27) ELT 482 (SC). We agree with the aforesaid opinion of the Tribunal that mere repacking of the lubricating oil into smaller pack does not amount to manufacture.

2. The appeals are, accordingly dismissed.

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