1991 (2) TMI 246

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....the Respondent. [Order per : G. Sankaran, President]. - By the impugned order, the Collector (Appeals) upheld the Order-in-Original dated 31-1-1985 passed by the Assistant Collector of Central Excise, Rohtak, classifying the reclaimed rubber manufactured by the appellant under Item No. 68 of the First Schedule to the Central Excises & Salt Act, 1944 ('CET', for short) and confirming the demand ....

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....s were purely a raw material for manufacture of rubber sheets and that they were nowhere used or utilised as a rubber product. Reliance was placed for this finding on the assessee's own submissions before the lower authorities which were also to the effect inter alia that manufacture of rubber sheets required a calendering machine which they did not possess. On the facts and in the circumstances o....

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....ing mills to obtain reclaimed rubber which is the final product." It may be seen that the manufacturing process involved, inter alia, passing the material through roller sheeting mills to obtain reclaimed rubber sheets. This is in contrast to the facts of the Bharat Rubber case (supra) where the assessee had stated that they did not possess the machinery which was required for manufacture of shee....