2017 (1) TMI 369

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....The petitioner is engaged in the manufacture of Rubber adhesives, unvulcanized Rubber sheets, vulcanized sheets, Rubber Hoses, Rubber Gaskets falling under Chapter sub-heading Nos. 3506 91 10, 4005 91 90, 4008 21 90, 4009 32 00, 4016 93 40 respectively of the Central Excise Tariff Act, 1985. A show cause notice was issued to the petitioner dated 1-7-2014 calling upon them to show cause as to why t....

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....tions and proceeded to discuss about the activity done by the petitioner and concluded that a new product emerges, which is not in the market as 'Rubber Lined Tanks' and 'Rubber Lined Tubes' and confirmed the proposal of the show cause notice. 2. It is not in dispute that in the assessee's own case, the Tribunal held that the very same process was not manufacturing. The said order passed b....