M/S. Tega India Ltd vs Commissioner, Central Excise, ...

The Supreme Court held that the process of fixing rubber linings on pipes does not constitute manufacturing a new product under the Central Excise Act, as it does not result in a distinct name, character, or use. Citing the precedent in U. O. I. vs. D.C.M., the Court emphasized that mere processing does not equate to manufacture unless a new and different article emerges. The appeal against the CEGAT's dismissal was thus rejected, affirming that the appellants were not liable for excise duty on the rubber-lined pipes.