https://www.taxtmi.com/caselaws?id=82746 Re-rubberisation of old and worn-out rubberised M.S. rims was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal followed its earlier decisions on the same process and agreed with the view taken by the Collector (Appeals) that the activity did not create a new manufactured product. On that basis, the appeals were rejected. en-us Fri, 28 Aug 1992 00:00:00 +0530 Thu, 07 Jul 2011 11:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82746 Re-rubberisation of old and worn-out rubberised M.S. rims was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal followed its earlier decisions on the same process and agreed with the view taken by the Collector (Appeals) that the activity did not create a new manufactured product. On that basis, the appeals were rejected. Case-Laws Central Excise Fri, 28 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82746