2008 (1) TMI 786

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..... ed tanks and vessels or of old tanks or vessels received from user-consumers or customers does not amount to manufacture in terms of Section 2(f) of Central Excise Act - we hold that re-lining old and used cylinders does not amount to manufacture - appeal allowed - decided in favor of appellant. - E/3455/2003 - A/162/2008-WZB/AHD - Dated:- 30-1-2008 - Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ .....

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..... tested by the appellant submitting that no duty was required to be paid by them as the activity of re-glasslining of old vessels did not amount to manufacture. The above stand of the appellant was not accepted by the authorities below, hence the present appeal. 2. After hearing Shri J.C. Patel, learned advocate appearing for the appellant and Shri Sameer Chitkara, learned SDR appearing for the R .....

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..... pairing, re-making and re-conditioning of old and damaged goods, even where a number of parts are replaced, does not amount to manufacture. In case of Spasa Spares Services, 2002 (147) E.L.T. 379 (Tri-Chennai), it was held that rubberizing and re-rubberizing of old rollers does not amount to manufacture. The said decision was not interfered with by Hon ble Supreme Court, when appeal filed by the .....

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