Reshelling of sugar mill rollers is not manufacture, with Tribunal following its earlier assessees' ruling.

Reshelling of rollers used in sugar mills was held not to amount to manufacture. The Tribunal noted that the issue had already been decided in favour of assessees in an earlier order, including consideration of the Board's circular relied on in the impugned order. Following that prior ruling, the same view was applied to the present matter and the issue was decided for the assessee.

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Issues: Whether the process of reshelling of rollers used in sugar mills amounts to manufacture.

Analysis: The issue had already been decided in favour of assessees in an earlier Tribunal order. The impugned order had proceeded on the basis of the Board's circular, which had also been considered in the earlier decision. Following that prior ruling, the same view was applied to the present case.

Conclusion: The process of reshelling of rollers used in sugar mills does not amount to manufacture and the issue is decided in favour of the assessee.

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