https://www.taxtmi.com/caselaws?id=95433 Conversion of duty-paid hot rolled steel strips into cold rolled steel strips does not amount to manufacture, so the resulting cold rolled strips are not subject to a fresh levy of duty. The Tribunal applied earlier binding decisions holding that mere cold rolling from duty-paid inputs does not create a new dutiable product, and it accepted that the same principle continued under the new tariff regime. On that settled position, the duty demand on the cold rolled steel strips was set aside, with consequential relief to the assessee. en-us Tue, 23 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95433 Conversion of duty-paid hot rolled steel strips into cold rolled steel strips does not amount to manufacture, so the resulting cold rolled strips are not subject to a fresh levy of duty. The Tribunal applied earlier binding decisions holding that mere cold rolling from duty-paid inputs does not create a new dutiable product, and it accepted that the same principle continued under the new tariff regime. On that settled position, the duty demand on the cold rolled steel strips was set aside, with consequential relief to the assessee. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95433