The recycling technology by the catalytic conversion is one of the most promising techniques for the $CO_2$ treatment of coal burning power plant flue gases. The conversion of $CO_2$ to valuable product of $CH_4$ can be used as a fuel to run the turbine for electricity generation. Through this technique, the amount of coal needed for the combustion in a gas turbine can be reduced as well as $CO_2$ emissions. Therefore, a series of catalysts based on cerium oxide doped with copper, nickel and manganese were prepared by impregnation method. From the characterization analysis, it showed that the prepared catalysts calcined at $400^{circ}C$ were amorphous in structure with small particle size in the range below 100 nm. Meanwhile, the catalyst particles were aggregated and agglomerated with higher surface area of $286.70m^2g^{-1}$. By increasing the calcination temperature of catalysts to $1000^{circ}C$, the particle sizes were getting bigger (> 100 nm) and having moderate crystallinity with lower surface area ($67.90m^2g^{-1}$). From the catalytic testing among all the prepared catalysts, Mn/Ce-75/$Al_2O_3$ calcined at $400^{circ}C$ was assigned as the most potential catalyst which gave 49.05% and 56.79% $CO_2$ conversion at reaction temperature of $100^{circ}C$ and $200^{circ}C$, respectively.