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 not constitute 'manufacture' under the Central Excise Act. The decision was based on precedent, with no new evidence demonstrating the creation of a new product through cold rolling. The civil appeal was dismissed without costs awarded.

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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.

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