Customs, Excise and Gold Tribunal - Delhi
Collector Of Central Excise vs Hindustan Tyres (P) Ltd. on 28 August, 1992
Equivalent citations: 1994(69)ELT608(TRI-DEL)
ORDER G.P. Agarwal, Member (J)
1. The basic issue involved in all these captioned five appeals is whether re-rubberisation of old and worn out rubberised M.S. Rims amounts to a process of manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944.
2. Appearing on behalf of the appellants, Shri L.N. Murthy, learned JDR, submitted that in all these cases the Collector (Appeals) has relied upon the earlier judgment passed by this Hon'ble Tribunal in the case of Collector of Central Excise, Bombay v. Hindustan Tyres (P) Ltd. - 1988 (35) E.L.T. 409 (Tri.) (Order Nos. 976 to 978/1987-D, dated 21-12-1987). In view of this decision, the learned JDR, Shri L.N. Murthy, while conceding the position submitted that the Revenue has filed the appeal before the Apex Court against the said Order No. 976 to 978/1987-D dated 21-12-1987. In reply, Shri J.F. Pochkanawala, learned Counsel, for the respondents, submitted that the said Order Nos. 976 to 978/1987-D was relied upon by the Tribunal in its subsequent Order No. 254 of 1989-C dated 6-6-1989 passed in Appeal No. 3450 of 1988-C Collector of Central Excise, Bombay-I v. Hindustan Tyres (P) Ltd., Bombay. In this backdrop, he submitted that the present appeals be rejected.
3. We have considered the submissions. The issue involved in all these appeals, as aforesaid, is whether re-rubberisation of old and used rubberised M.S. Rims amounts to manufacture within the meaning of Section 2(f) of the Act. The Tribunal in its aforesaid orders has held that it does not amount to manufacture. In all his impugned orders, the Collector (Appeals) has held that the said process does not amount to manufacture within the meaning of Section 2(f). Thus, following the ratio of the said orders passed by this Tribunal, we uphold all the impugned orders and dismiss all the present appeals with consequential relief to the respondents, if any.