https://www.taxtmi.com/caselaws?id=101244 The Tribunal held that the process of cold rolling of hot rolled strips does not amount to manufacturing a new product. The appellant was found eligible for the refund of Central Excise duty paid as the Revenue failed to prove that cold rolling resulted in new goods with distinct characteristics. The Tribunal relied on previous decisions and ordered the refund claims to be admissible, remanding the matter to determine if the duty incidence was passed on to customers. All appeals were disposed of accordingly. en-us Tue, 19 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 11:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101244 The Tribunal held that the process of cold rolling of hot rolled strips does not amount to manufacturing a new product. The appellant was found eligible for the refund of Central Excise duty paid as the Revenue failed to prove that cold rolling resulted in new goods with distinct characteristics. The Tribunal relied on previous decisions and ordered the refund claims to be admissible, remanding the matter to determine if the duty incidence was passed on to customers. All appeals were disposed of accordingly. Case-Laws Central Excise Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101244