https://www.taxtmi.com/caselaws?id=90286 Grooving and machining of duty-paid plain rolls was treated as manufacture because the process changed the name, character and use of the goods, resulting in a new excisable commodity classifiable as rolls for metal rolling mills. Exemption under Notifications 281/86 and 217/86 was unavailable because the goods were not shown to be used for repair and maintenance and fell outside the permitted scope of the notifications. On limitation, suppression was found for the undisclosed balance clearances, so the extended period sustained the demand and penalty for 215 machined rolls, while duty on 10 disclosed rolls was not sustainable. en-us Tue, 09 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90286 Grooving and machining of duty-paid plain rolls was treated as manufacture because the process changed the name, character and use of the goods, resulting in a new excisable commodity classifiable as rolls for metal rolling mills. Exemption under Notifications 281/86 and 217/86 was unavailable because the goods were not shown to be used for repair and maintenance and fell outside the permitted scope of the notifications. On limitation, suppression was found for the undisclosed balance clearances, so the extended period sustained the demand and penalty for 215 machined rolls, while duty on 10 disclosed rolls was not sustainable. Case-Laws Central Excise Tue, 09 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90286