https://www.taxtmi.com/caselaws?id=122430 Re-rubberising worn-out rollers by removing the old rubber and applying a fresh layer does not amount to manufacture for central excise purposes where the process does not create a new and distinct article. The rollers retain the same essential identity, name, character and use before and after the process, so Section 2(f) of the Central Excise Act, 1944 is not attracted. The departmental circular relied on also supported this view and was treated as binding on the Department. On that basis, the duty demand and consequential penalties could not survive, and the appeals succeeded with consequential relief. en-us Tue, 14 Aug 2001 00:00:00 +0530 Mon, 13 Aug 2012 16:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122430 Re-rubberising worn-out rollers by removing the old rubber and applying a fresh layer does not amount to manufacture for central excise purposes where the process does not create a new and distinct article. The rollers retain the same essential identity, name, character and use before and after the process, so Section 2(f) of the Central Excise Act, 1944 is not attracted. The departmental circular relied on also supported this view and was treated as binding on the Department. On that basis, the duty demand and consequential penalties could not survive, and the appeals succeeded with consequential relief. Case-Laws Central Excise Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122430