2002 (5) TMI 53

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....evenue relying solely on the decision in the case of Lathia Industrial Supplies Pvt. Ltd. v. Collector of Central Excise, Baroda (29 E.L.T. 751). We find that there is no discussion of the process by which old and used rollers are re-rubberised and relined for reaching a conclusion therefrom that rubberising and lining of pipes would amount to manufacture. 2. We think that, in the circumstances....