https://www.taxtmi.com/caselaws?id=91801 Grooving and sizing of M.S. rolls brought from outside was treated as manufacture because the process produced a commercially distinct grooved roll, making the resulting goods dutiable under excise law. The claim to exemption under Notification No. 281/86-C.E. succeeded because the grooved rolls were used to replace worn-out rolls in the factory's rolling mill, so their use fell within repair and maintenance of machinery. Duty liability on manufacture was therefore upheld, while denial of the notification benefit was set aside to that extent. en-us Thu, 13 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91801 Grooving and sizing of M.S. rolls brought from outside was treated as manufacture because the process produced a commercially distinct grooved roll, making the resulting goods dutiable under excise law. The claim to exemption under Notification No. 281/86-C.E. succeeded because the grooved rolls were used to replace worn-out rolls in the factory's rolling mill, so their use fell within repair and maintenance of machinery. Duty liability on manufacture was therefore upheld, while denial of the notification benefit was set aside to that extent. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91801