Customs, Excise and Gold Tribunal – Mumbai
S.B. Reshellers Pvt. Ltd. vs Commissioner Of C. Ex. And Cus. on 12 March, 2001
Equivalent citations: 2001 (131) ELT 192 Tri Mumbai
ORDER
G.N. Srinivasan, Member (J)
1. The question involved in this appeal is whether the process of reshelling of rollers used in sugar mills will amount to manufacture or not. The issue is not res integra. By our Order No. C-II/3084/WZB/2000, dated 25-10-2000 made on 29-8-2000 [2001 (127) E.L.T. 699 (Tribunal)] we have held in favour of the assessees. In this case order-in-original has been passed following the Board’s Circular made in No. 75/CEX/93, dated 15-12-1993 and this has been referred to in our earlier judgment dated 25-10-2000. Hence, following the said judgment, the issue is decided in favour of the appellant assessee and the order-in-appeal impugned before us is set aside with consequential relief, if any, according to law.