1991 (9) TMI 267 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that powdering scrap tyres into crump rubber does not amount to manufacturing attracting Central Excise Duty. The Tribunal's decision was supported by the Supreme Court, which dismissed the appeal stating that the powder formed by crushing old rubber is not a new product. The appeal was allowed, and the impugned order was set aside. (Citation: 1991 (9) TMI 267 - CEGAT, New Delhi)