https://www.taxtmi.com/caselaws?id=124094 Re-glasslining of old vessels was treated as a repair or reconditioning activity, not manufacture, under the Central Excise Rules, 1944. The Tribunal relied on prior decisions holding that repairing, re-making, re-conditioning, re-rubberizing and re-engraving of old goods do not create a new manufactured product. Applying that line of precedent, it concluded that re-lining old cylinders or vessels does not amount to manufacture and therefore no duty could be demanded on the entire value of the re-glasslined goods. The impugned order was set aside and the assessee received consequential relief. en-us Wed, 30 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124094 Re-glasslining of old vessels was treated as a repair or reconditioning activity, not manufacture, under the Central Excise Rules, 1944. The Tribunal relied on prior decisions holding that repairing, re-making, re-conditioning, re-rubberizing and re-engraving of old goods do not create a new manufactured product. Applying that line of precedent, it concluded that re-lining old cylinders or vessels does not amount to manufacture and therefore no duty could be demanded on the entire value of the re-glasslined goods. The impugned order was set aside and the assessee received consequential relief. Case-Laws Central Excise Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124094