2025 (9) TMI 1836

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....TECHNICAL) For the Appellant : Shri Akbar Basha, Chartered Accountante For the Respondent : Shri Shri Maneesh Akhoury, Asst. Commissioner (AR) PER: R. BHAGYA DEVI Briefly the facts are that the appellant M/s. Print Top Rubber Industries are manufacturers of Rubber Rollers used for printing industry and also undertake the work of Re-rubberising/ Re-conditioning/Restoration of worn out r....

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....the findings of the Commissioner (Appeals) in the impugned order. 4. Heard both sides. We find that the Tribunal in the case of Zenith Rollers Ltd. Vs. Commissioner of Central Excise, Noida: 2014 (33) STR 678 (Tri.-Del.) wherein the appellant had undertaken Re-rubberisation of old worn-out rubberized rollers, observed as follows: "9. We find that activities of the appellants are equall....