Sterilization of syringes and needles not amounts to manufacture

Brief Facts of the case: The assessee purchased syringes and needles in bulk from the open market between June 1995 and March 1997.The assessee would sterilize the syringes and the needles and put on syringe and one needle in an unassembled form in a printed plastic pouch.The syringe and needle were capable of use only once and hence, were disposable. The plastic pouches so packed were sold to industrial consumers. A show cause notice was issued by the department asking assessee to show cause as to why the said syringes and needles be made to pay excise duty again as a result of sterilization....