2001 (8) TMI 1201

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....chandran, JDR, for the Respondent. [Order]. - The short question that arises for consideration in this appeal is as to whether the process of reconditioning of old kiln shell would bring into existence a new product for levy of duty. 2. The appellants were entrusted for repairing and reconditioning of old kiln shell by M/s. India Cements Ltd. on job work basis. The appellants did not....

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....new product for the purpose of levy of duty. He relies on the following judgments : (i)      Ugar Sugar Works Ltd. v. CCE [1990 (47) E.L.T. 561 (T)] (ii)     CCE v. Maize Products Ltd., [1990 (49) E.L.T. 544 (T)] (iii)    Bata India Ltd. v. CCE [1994 (73) E.L.T. 167 (T)] 2. Appearing on behalf of the Revenue, the ld. DR s....

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....ssioner has clearly noted that the old kilns were reconditioned. However, he has proceeded to confirm the duty on the basis that the process brings into existence a new product which it satisfies to the ISI Specifications. Therefore, it amounts to process of manufacture and hence it is a new product for the purpose of levy of duty. 4. On a careful consideration, I am of the considered opin....