https://www.taxtmi.com/caselaws?id=1189 The Tribunal held that the conversion of hot rolled patta/patti into cold rolled patta/patti by the appellants did not amount to manufacture, thus they were not liable to duty. The demand of Rs. 50,084 was confirmed by the Deputy Commissioner but overturned by the Tribunal. The appellants were granted a refund of the duty paid, with interest only on the duty amount as it was contested, in accordance with Sec. 11BB of the Central Excise Act. The claim for interest on the balance amount of refund was rejected. The appeal was partly allowed in favor of the appellants. en-us Wed, 06 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1189 The Tribunal held that the conversion of hot rolled patta/patti into cold rolled patta/patti by the appellants did not amount to manufacture, thus they were not liable to duty. The demand of Rs. 50,084 was confirmed by the Deputy Commissioner but overturned by the Tribunal. The appellants were granted a refund of the duty paid, with interest only on the duty amount as it was contested, in accordance with Sec. 11BB of the Central Excise Act. The claim for interest on the balance amount of refund was rejected. The appeal was partly allowed in favor of the appellants. Case-Laws Central Excise Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1189