2001 (1) TMI 197 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in a case involving repair of compressors, stating that the process did not amount to manufacturing and duty was not leviable. The Tribunal referenced a previous order with similar facts and held in favor of the appellants based on that precedent. The appeal was allowed with consequential relief.