1987 (1) TMI 86

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....e parties at some length. 2. On 1-9-1986, the Superintendent of Central Excise, Range No. 1, Ahmedabad, intimated to the appellant as follows : (relevant portion extracted) "It is decided that with effect from 14-3-1986....re-rubberising and relining of old and used vessels such as tanks etc. may be held as process not amounting to 'manufacture' in terms of Section 2(f) of the Central Excise....

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...., the transactions prior to 14th March, 1986 would also not amount to manufacture within the meaning of Section 2(f) of the Act. 4. We allow the appeal and hold that re-rubberising and relining of old and used rollers would not amount to manufacture both before and after the 14th March, 1986. The appellant shall be entitled to the consequential benefits in the matter of refund of duties already....