https://www.taxtmi.com/caselaws?id=54100 Cumulative processing of cold rolled steel strips through slitting, cutting, heat treatment, painting and waxing was treated as manufacture because it produced box strappings with a distinct commercial identity and packaging use. For classification, the specific heading for cold rolled strips prevailed over the residuary heading for other iron or steel articles, so box strappings were placed under Heading 7211.31. The extended limitation period was not available because departmental awareness of the process and goods was shown from the outset. Modvat credit on duty paid inputs was available, subject to proof and calculation under the rules. en-us Mon, 27 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 10:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54100 Cumulative processing of cold rolled steel strips through slitting, cutting, heat treatment, painting and waxing was treated as manufacture because it produced box strappings with a distinct commercial identity and packaging use. For classification, the specific heading for cold rolled strips prevailed over the residuary heading for other iron or steel articles, so box strappings were placed under Heading 7211.31. The extended limitation period was not available because departmental awareness of the process and goods was shown from the outset. Modvat credit on duty paid inputs was available, subject to proof and calculation under the rules. Case-Laws Central Excise Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54100