https://www.taxtmi.com/caselaws?id=252546 Cold rolling of hot rolled coils into cold rolled sheets or strips, after processes such as uncoiling, slitting, pickling, annealing and sizing, is treated as manufacture because the end product has a distinct tariff and HSN classification, different characteristics, use and commercial identity. Duty demands based on alleged shortages of HR coils and silicon electrical steel depend on proper examination of explanations such as job work movement, later duty-paid clearance, stock lying in another premises and prior duty payment, and cannot be finally sustained without that scrutiny. Allegations of shortage of scrap and finished CR strips, suppression of production and duplicate invoices were supported by the record, justifying duty, interest and penalty on those quantities. en-us Thu, 04 Sep 2014 00:00:00 +0530 Tue, 28 Oct 2014 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252546 Cold rolling of hot rolled coils into cold rolled sheets or strips, after processes such as uncoiling, slitting, pickling, annealing and sizing, is treated as manufacture because the end product has a distinct tariff and HSN classification, different characteristics, use and commercial identity. Duty demands based on alleged shortages of HR coils and silicon electrical steel depend on proper examination of explanations such as job work movement, later duty-paid clearance, stock lying in another premises and prior duty payment, and cannot be finally sustained without that scrutiny. Allegations of shortage of scrap and finished CR strips, suppression of production and duplicate invoices were supported by the record, justifying duty, interest and penalty on those quantities. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252546