https://www.taxtmi.com/caselaws?id=41178 Mere reduction in size of cold rolled strips does not amount to manufacture under Section 2(f) of the Central Excise Act because the goods continue to remain cold rolled strips after resizing. The prior revisional view on an identical issue was followed, and the fact that the original supplier had paid a lower duty under an interim injunction did not change the character of the material once the correct duty was later paid. The revision application was allowed in favour of the assessee. en-us Fri, 07 Mar 1980 00:00:00 +0530 Mon, 31 May 2010 10:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41178 Mere reduction in size of cold rolled strips does not amount to manufacture under Section 2(f) of the Central Excise Act because the goods continue to remain cold rolled strips after resizing. The prior revisional view on an identical issue was followed, and the fact that the original supplier had paid a lower duty under an interim injunction did not change the character of the material once the correct duty was later paid. The revision application was allowed in favour of the assessee. Case-Laws Central Excise Fri, 07 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41178