On second thoughts, there was some discussion on this matter a while ago which was not, I think, definitively resolved.

My understanding is as follows.
The index on my web site is to the IoM FHS publications and does not reflect any original work on my part.

The individual entries refer to recorded burials.

Thus the Borough Cemetery entries refer to burials/scattering at the Cemetery and are NOT records of cremation.

I suspect, but it has not been confirmed, that the Cemetery has separate registers or records for cremation and burial.