2001 (8) TMI 1201 - AT - Central Excise

Summary

The appeal questioned whether reconditioning an old kiln shell creates a new product for duty levy. The appellant argued that reconditioning did not create a new product, citing previous judgments. The Revenue claimed the reconditioned kiln met ISI standards and was a new product. The Tribunal ruled reconditioning old kiln shells did not amount to manufacturing a new product, based on precedents, and set aside the duty levy.