https://www.taxtmi.com/caselaws?id=76534 The Tribunal upheld the decision that the cold rolling process of hot-rolled products constituted manufacture under Section 2(f) of the Central Excise Act, 1944. The appellant's appeal was dismissed as the process was deemed to involve manufacturing activities. The Tribunal also ruled that the appellant was entitled to relief granted by the lower appellate authority, emphasizing the need for concurrent examination of duty liability at different manufacturing stages. The Revenue's appeal was dismissed, except for affirming that the process undertaken by the appellant amounted to manufacture. en-us Wed, 30 Sep 2009 00:00:00 +0530 Fri, 02 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76534 The Tribunal upheld the decision that the cold rolling process of hot-rolled products constituted manufacture under Section 2(f) of the Central Excise Act, 1944. The appellant's appeal was dismissed as the process was deemed to involve manufacturing activities. The Tribunal also ruled that the appellant was entitled to relief granted by the lower appellate authority, emphasizing the need for concurrent examination of duty liability at different manufacturing stages. The Revenue's appeal was dismissed, except for affirming that the process undertaken by the appellant amounted to manufacture. Case-Laws Central Excise Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76534