https://www.taxtmi.com/caselaws?id=122673 CESTAT, Kolkata held that cutting and slitting of HR/CR coils into sheets does not amount to manufacture; therefore the appellants are not manufacturers and not liable to pay Excise duty under Section 11D. As the appellants had paid more duty than the credit taken, the impugned demand in respect of the credit is unsustainable. The demand under Section 11D could not be raised against the appellants and the appeal was allowed. en-us Thu, 19 Jul 2007 00:00:00 +0530 Mon, 15 Sep 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122673 CESTAT, Kolkata held that cutting and slitting of HR/CR coils into sheets does not amount to manufacture; therefore the appellants are not manufacturers and not liable to pay Excise duty under Section 11D. As the appellants had paid more duty than the credit taken, the impugned demand in respect of the credit is unsustainable. The demand under Section 11D could not be raised against the appellants and the appeal was allowed. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122673