Joining headers to electrodes was not manufacture under Central Excise law; the earlier view in the assessee's own case was followed.

Joining headers to electrodes was not treated as manufacture under Central Excise law where the process merely converted lead and aluminium sheets into electrodes for electrolysis. The Tribunal followed its earlier decision in the assessee's own case on the same process and held that no new manufactured product emerged. The impugned order was set aside and the appeal succeeded.

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Issues: Whether the process of joining headers to electrodes amounted to manufacture under the Central Excise law.

Analysis: The dispute was confined to the character of the process by which lead and aluminium sheets were converted into electrodes for use in electrolysis. The Tribunal relied on its earlier decision in the assessee's own case, where the same process of joining headers to electrodes had already been held not to amount to manufacture.

Conclusion: The process of joining headers to electrodes did not amount to manufacture. The impugned order was set aside and the appeal succeeded.

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