TaxTMI 
TaxTMI 
2000 (2) TMI 283
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndent. [Order per : Jyoti Balasundaram, Member (J)]. - The Appellants herein who are manufacturer of Iron and Steel products; purchase for use in their metal rolling mills, duty paid rolls classifiable under Heading 8455 of the Schedule to the Central Excise Tariff Act, 1985 from different manufacturers; the rolls so purchased are either directly used without any process in the manufacture....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d the duty demand and imposed penalty of Rs. 5 lakhs on the assessees. Hence this Appeal. 2. We have considered the rival submissions. We find that by the process of grooving plain sheet rolls acquired distinct and requisite shape for subsequent use in the plant for rolling of various items; that grooved rolls have different characteristics and use from the plain rolls. In the case of Batra ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... benefit mentioned in the Notification has been extended. We find that there is no dispute that the Appellants, in addition to grooving new rolls are also repairing used rolls by the process of turning in their rerolling turning shop as seen from the letter dated 19-3-1991 to the Collector of Central Excise, Indore, containing the details of turning new rolls and repair of defective rolls during t....