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2008 (1) TMI 786 - AT - Central ExciseManufacture - re-glassline the old glasslined equipments - Held that: - The Hon’ble Mumbai High Court in case of Industrial Linings, Bombay and another v. UOI, [1988 (4) TMI 55 - HIGH COURT OF JUDICATURE AT BOMBAY] has held that rubber lining of naked tanks and vessels or of old tanks or vessels received from user-consumers or customers does not amount to manufacture in terms of Section 2(f) of Central Excise Act - we hold that re-lining old and used cylinders does not amount to manufacture - appeal allowed - decided in favor of appellant.
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