2002 (10) TMI 190 - AT - Central Excise

Summary

The respondents were engaged in manufacturing engineering products and repairing old duty paid equipment. The Department claimed repair of heat exchangers amounted to manufacturing, but the Tribunal ruled in favor of the manufacturers, citing previous cases where repair/reconditioning did not constitute manufacturing. The appeal by the Revenue was rejected, upholding the decision that repair work did not amount to manufacturing.