https://www.taxtmi.com/caselaws?id=187071 Slitting or shearing of steel coils to produce sheets is not manufacture for Central Excise purposes. The Supreme Court treated the issue as already concluded by an earlier decision that slitting and cutting of steel sheets does not amount to manufacture, and it followed that view while also accepting the position reflected in the cited circulars. On that basis, the activity was not subject to levy as manufacture, and the issue was resolved in favour of the assessee and against the Revenue. en-us Tue, 04 May 2010 00:00:00 +0530 Sat, 08 Oct 2016 11:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187071 Slitting or shearing of steel coils to produce sheets is not manufacture for Central Excise purposes. The Supreme Court treated the issue as already concluded by an earlier decision that slitting and cutting of steel sheets does not amount to manufacture, and it followed that view while also accepting the position reflected in the cited circulars. On that basis, the activity was not subject to levy as manufacture, and the issue was resolved in favour of the assessee and against the Revenue. Case-Laws Central Excise Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187071