https://www.taxtmi.com/caselaws?id=54013 Leveling and cutting CR/HR coils or strips into sheets and plates was treated as not amounting to manufacture because the processed goods did not emerge as a distinct commercially different product from the inputs. The later Board circular, issued in light of the Delhi HC ruling on the same issue, governed the dispute, and the contrary Supreme Court authority relied on by the department was found inapplicable on these facts. The excise duty demand was therefore unsustainable, and the consequential penalties could not survive. en-us Mon, 25 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54013 Leveling and cutting CR/HR coils or strips into sheets and plates was treated as not amounting to manufacture because the processed goods did not emerge as a distinct commercially different product from the inputs. The later Board circular, issued in light of the Delhi HC ruling on the same issue, governed the dispute, and the contrary Supreme Court authority relied on by the department was found inapplicable on these facts. The excise duty demand was therefore unsustainable, and the consequential penalties could not survive. Case-Laws Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54013