https://www.taxtmi.com/caselaws?id=80341 The Tribunal held that regrooving and grooving of reshelled sugar mill rollers does not amount to manufacturing under the Central Excises Act. Relying on legal precedents, including judgments from the Punjab and Haryana High Court and the Bombay High Court, the Tribunal determined that these activities do not create a new commercial commodity but rather recondition old rollers. Consequently, the order classifying the process as manufacturing was set aside, and the appeal by M/s. Ugar Sugar Works Ltd. was allowed. en-us Tue, 13 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80341 The Tribunal held that regrooving and grooving of reshelled sugar mill rollers does not amount to manufacturing under the Central Excises Act. Relying on legal precedents, including judgments from the Punjab and Haryana High Court and the Bombay High Court, the Tribunal determined that these activities do not create a new commercial commodity but rather recondition old rollers. Consequently, the order classifying the process as manufacturing was set aside, and the appeal by M/s. Ugar Sugar Works Ltd. was allowed. Case-Laws Central Excise Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80341