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<h1>Steel coil slitting/shearing not 'manufacture' for Central Excise Duty. Assessee prevails.</h1> <h3>Commissioner Versus Bemcee Ltd.</h3> Commissioner Versus Bemcee Ltd. - 2010 (256) E.L.T. A16 (SC) The Supreme Court ruled that slitting/shearing of steel coils to produce sheets does not constitute 'manufacture' for the purpose of levy of Central Excise Duty. This decision was based on a previous case and Circulars from the Court. The Court ruled in favor of the assessee, and all appeals were disposed of with no costs.