1992 (8) TMI 202

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..... [Order per : G.P. Agarwal, Member (J)]. The basic issue involved in all these captioned five appeals is whether re-rubberisation of old and worn out rubberised M.S. Rims amounts to a process of manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944. 2. Appearing on behalf of the appellants, Shri L.N. Murthy, learned JDR, submitted that in all these ca .....

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..... ay. In this backdrop, he submitted that the present appeals be rejected. 3. We have considered the submissions. The issue involved in all these appeals, as aforesaid, is whether re-rubberisation of old and used rubberised M.S. Rims amounts to manufacture within the meaning of Section 2(f) of the Act. The Tribunal in its aforesaid orders has held that it does not amount to manufacture. In all his .....

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