2008 (1) TMI 786

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are engaged in the manufacture of glasslined vessels. They also re-glassline the old glasslined equipments following the procedure under Rule 173H of Central Excise Rules, 1944, as it existed at the material time. Such re-glasslined equipments were being cleared by them on payment of duty on the value of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er the process of re-glasslining of old vessels received by the appellant from its customers would amount to manufacture or not. We find that the issue is no more res integra and stands decided by the various decisions of quasi-judicial or judicial authorities. The Hon'ble Mumbai High Court in case of Industrial Linings, Bombay and another v. UOI, 1988 (36) E.L.T. 28 (Bom.) has held that rubber li .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Lebracs Rubber Lining (P) Ltd., 2000 (122) E.L.T. 524 (Tri). Larger Bench of the Tribunal in case of JSS Printing Industries (P) Ltd., 2000 (122) E.L.T. 309 (Tri.-LB), has held that re-engraving of M.S. blank cylinders does not amount to  manufacture. 3. In view of the above decision, we hold that re-lining old and used cylinders does not amount to manufacture. The impugned order is, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X