2008 (1) TMI 786

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....Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are engaged in the manufacture of glasslined vessels. They also re-glassline the old glasslined equipments following the procedure under Rule 173H of Central Excise Rules, 1944, as it existed at the material time. Such re-glasslined equipments were being cleared by th....

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....ested in the present appeal is as to whether the process of re-glasslining of old vessels received by the appellant from its customers would amount to manufacture or not. We find that the issue is no more res integra and stands decided by the various decisions of quasi-judicial or judicial authorities. The Hon'ble Mumbai High Court in case of Industrial Linings, Bombay and another v. UOI, 1988 (36....