https://www.taxtmi.com/caselaws?id=93622 Cold rolling and trimming of duty-paid hot rolled untrimmed sheets was treated as not amounting to manufacture, because the Tribunal had already decided the issue in the appellants' own case by applying the Supreme Court's ratio in Steel Strips Ltd. On that reasoning, the Revenue's view that excise duty could be fastened on the process was rejected, and the duty demand could not be sustained. The lower appellate authority's order was therefore set aside. The stated principle is that a process which does not amount to manufacture cannot form the basis for excise duty liability. en-us Thu, 01 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93622 Cold rolling and trimming of duty-paid hot rolled untrimmed sheets was treated as not amounting to manufacture, because the Tribunal had already decided the issue in the appellants' own case by applying the Supreme Court's ratio in Steel Strips Ltd. On that reasoning, the Revenue's view that excise duty could be fastened on the process was rejected, and the duty demand could not be sustained. The lower appellate authority's order was therefore set aside. The stated principle is that a process which does not amount to manufacture cannot form the basis for excise duty liability. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93622