1987 (12) TMI 188 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Hindustan Tyres Pvt. Ltd., held that re-rubberisation of old rubberised M.S. Rims does not amount to "manufacture" under the Central Excises and Salt Act. The Tribunal relied on a Supreme Court judgment and allowed the appeals filed by Hindustan Tyres, granting them a refund of duty paid. The Collector of Central Excise's appeal was dismissed.