2001 (7) TMI 961 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata, allowed the appeal in favor of the appellant regarding the demand of duty on reshelling of roller and shaft of a sugar mill. The Tribunal held that the process does not amount to manufacture under Section 2(f) of the Central Excise Act, following its earlier decision in the appellant's own case. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.