https://www.taxtmi.com/caselaws?id=298368 The Appellate Tribunal CEGAT Mumbai ruled in favor of the appellant assessee, determining that the process of reshelling of rollers used in sugar mills does not amount to manufacture. The decision was based on a previous judgment and a Board's Circular, resulting in the order-in-appeal being set aside with consequential relief. 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 The Appellate Tribunal CEGAT Mumbai ruled in favor of the appellant assessee, determining that the process of reshelling of rollers used in sugar mills does not amount to manufacture. The decision was based on a previous judgment and a Board's Circular, resulting in the order-in-appeal being set aside with consequential relief. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298368