Commissioner Of Central Excise, ... vs M.I.L. Industries Ltd.

The Supreme Court addressed whether the process of rubberizing and lining pipes constitutes a 'manufacture' under excise law. The Court found the Tribunal's reliance on a previous case regarding re-rubberized rollers to be insufficient without a detailed analysis of the specific process involved in pipe lining. Consequently, the Court set aside the Tribunal's order and remanded the matter for a fresh determination on the nature of the process and the marketing of the resulting pipes.