1991 (9) TMI 267

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..... .S. Venkataramani, Member (T)]. On hearing ld. Counsel, Sh. Lakshmikumaran for the appellants and Sh. Narasimha Murthy, ld. DR for the Department, we find that the question involved in this appeal is whether the activity of powdering of scrap tyres undertaken by the appellants to make it into crump rubber would amount to process of manufacture attracting Central Excise Duty. The Tribunal had .....

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..... l has not only given a finding that the powder is secured by a mere process of crushing but also that the crushed product was not a new product. This is essentially a finding of fact. We, therefore, dismiss the appeal. 1990 (45) E.L.T. A.67 It is, further, seen that the appellants in their reply to the show cause notice have specifically referred to Gujarat Reclaim Rubber Products Ltd., being .....

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