2002 (4) TMI 744

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....ecisions)<br>Dated:- 11-4-2002<br>E/1137/96-Bom - 992/2002-WZB/C-I<br>Central Excise<br>Ms. Jyoti Balasundaram, J. REPRESENTED BY : Shri A.K. Jain, JDR, for the Appellant. Shri V.R. Kelkar, Cons....

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....ods or for bringing out any change in any substance. 2.&emsp;On hearing both sides I find that in the case of Mahalakshmi Glass Works Ltd. v. CCE, Mumbai 1999 (113) E.L.T. 558 the Tribunal has held....