2005 (2) TMI 126 - SCH - Central Excise

Supreme Court: Cold rolling not 'manufacture' under Central Excise Act

The Supreme Court of India dismissed the appeal regarding the conversion of hot rolled steel strips into cold rolled stainless steel, holding that it does ... Manufacture - whether the conversion of hot rolled steel strips into the cold rolled stainless steel amounts to 'manufacture' within the meaning of Central Excise Act - Held that:- Supreme Court dismissed appeal where Tribunal relied upon the decision of this Court in Commissioner of Central Excise v. Steel Strips Ltd. reported in [1995 (5) TMI 26 - SUPREME COURT OF INDIA] to hold that in the absence of any material cited in the order of the Deputy Commissioner or the Commissioner to show that the cold rolling results in a distinct or a new product, it could not be said that there was in fact any manufacture. The Supreme Court of India dismissed the appeal regarding the conversion of hot rolled steel strips into cold rolled stainless steel, stating that it does not amount to 'manufacture' under the Central Excise Act. The decision was based on a previous court ruling and no new evidence was presented to show that a new product was created through cold rolling. The civil appeal was dismissed with no costs awarded.