https://www.taxtmi.com/caselaws?id=276567 The Tribunal held that the activity of processing aluminum sheets in coils by reducing their thickness through cold rolling, tempering, and annealing amounts to manufacture under the Cenvat Credit Rules, 2004. The Tribunal rejected the Revenue's argument that the process did not result in a new product, emphasizing that the physical properties of the aluminum sheets changed, leading to a product with different characteristics and uses. The appeals were dismissed, affirming the original decision in favor of the respondent-assessee. en-us Tue, 18 Oct 2016 00:00:00 +0530 Wed, 14 Nov 2018 07:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276567 The Tribunal held that the activity of processing aluminum sheets in coils by reducing their thickness through cold rolling, tempering, and annealing amounts to manufacture under the Cenvat Credit Rules, 2004. The Tribunal rejected the Revenue's argument that the process did not result in a new product, emphasizing that the physical properties of the aluminum sheets changed, leading to a product with different characteristics and uses. The appeals were dismissed, affirming the original decision in favor of the respondent-assessee. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276567