ORDER
S.S. Kang, Vice President
1. Heard both sides. The applicants filed this application for waiver of predeposit of duty and this is demanded in respect of waste of lubricating oil. As this issue is already covered by the decision of the this Tribunal in the case of Vikrant Tyres Ltd v. CCE, Mysore – , we are taking up this appeal after waiving the predeposit of the duty.
2. In this case, the applicants are getting lubricating oil which is used in the machine and after use, this oil is drained off from the machine and duty is being confirmed in respect this of waste oil. We find that this issue is covered by the decision of this Tribunal in the case of Vikrant Tyres Ltd. (supra) whereby it was held that the oil coming into existence was not as a result of production of manufacture and was not being a marketable commodity and hence it is not chargeable to duty. In the circumstances, the impugned order is set aside and the appeal is allowed.