- (1.) The Tribunal has held against the Revenue relying solely on the decision in the case of Lathia Industrial Supplies Pvt. Ltd. v. Collector of Central Excise. Baroda (29 ELT 751). We find that there is no discussion of the process by which old and used rollers are re-rubberised and re-lined for reaching a conclusion therefrom that rubberising and lining of pipes would amount to manufacture.
(2.) We think that, in the circumstances, it is appropriate that the matter should go back to the Tribunal for deciding whether any process of manufacture is carried on in rubberising and lining of pipes and whether such pipes are differently marketed as compared to ordinary iron and steel pipes.
(3.) The civil appeal is allowed. The order under appeal is set aside. Appeal No. E/4515/92-B1 shall stand restored to the file of the Tribunal at new Delhi to be heard and considered afresh, in the light of what has been stated above.;