2000 (10) TMI 404 - AT - Central Excise

Summary

The appellate tribunal upheld the decision that the process of Reshells of Rollers in Sugar Mills does not amount to manufacture as per Circular No. 3/86/CEX. The activity was found not to be manufacture under Section 2(f) of the Central Excise Act, 1944. The department's appeal was rejected, and the impugned order was upheld based on the binding Board Circular and previous court judgment.