1989 (10) TMI 152

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..... J. Rao, Member (T)]. - The question that arises in this appeal is whether the activity of the respondents namely receiving M.S. Rolls from their clients, robber coating and returning them to the clients would amount to job work. The Collector of Central Excise (Appeals) set aside the Assistant Collector s Order and held that the activity amounts to manufacture. Hence this appeal. 2. We heard .....

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..... 4. We have considered the arguments. The basic point in this matter is that M .S. Rollers are received by the respondents and are returned to the customers after rubber coating. The grounds of appeal and the arguments of the Ld. JDR do not contradict this position. The existence of manufacture or a process incidental or ancillary to it does not disqualify the goods for the application of the noti .....

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