https://www.taxtmi.com/caselaws?id=298368 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. en-us Mon, 12 Mar 2001 00:00:00 +0530 Thu, 28 Oct 2021 18:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298368 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. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298368