GEM PETRO CHEMICALS & ANR. Vs. CCE, GUNTUR

JUDGEMENT

(1.) THESE are two appeals filed by the party with reference to the common impugned Order -in -Original No. 78/97 (Adjn. Order No. 2/97) dated 4.2.1999, passed by the Commissioner of Central Excise & Customs, Guntur.

(2.) The short point to be considered in this case is whether the processes carried out to obtain oil from the waste lubricating oil (mineral oil) amounts to manufacture or not.

(3.) HEARD Smt. Radha Arun, SDR for Revenue who justified the action of the Department. On a careful consideration of the submissions made by both sides and taking into consideration of the fact that the very issue has already been considered by the Tribunal and the same has been upheld by the Apex Court, we find lot of force in the arguments advanced by the Counsel on behalf of the party. Accordingly, the appeal is allowed with consequential relief if any.