Levy of excise or not

This query is : Resolved

jignesh R shah (Querist)
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01 January 2014 my client is purchasing oil from ship braker is called black and used oil. He further process the oil and sell to others my question is whether excise will be levy or not .For ship braker it is non excisable

Nitin Bhuta

Nitin Bhuta (Expert)
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01 January 2014 one needs to examine as to whether it will amount to manufacture u/s 2(m) of the Central Excise Act 1994. In my opinion it is excisable item. For a ship braker it is scrap or wastage therefore for him it is a non excisable item for them.