2006 (7) TMI 366

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....cate Assisted by Abhijeet Biswas, Advocate, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing the learned Advocate, Dr. Samir Chakraborty appearing for the appellants and Shri Y.S. Loni, learned J.D.R. for the Revenue, we find that the issue involved in the present appeals is as regards the activities of decoiling s....

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....d's Circular No. 811/08/2005-CX dated 02-03-2005 wherein it has been clarified that cutting and slitting of CR/HR coils would not amount to manufacture. On examination of the whole issue, I find that the Board's Circular dated 2-3-2005 is not applicable to the instant case. I find that the processes such as decoiling, straightening, cutting to length & bundling of Bars & Rods are completely differ....

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.... that the process of de-coiling, straightening, cut to length & bundling does not amount to manufacture. Due to this reason, I do not find the ratio of the decisions relied upon by the CI squarely applicable or relevant to the facts and circumstances of the instant case." A reading of the above paragraph shows that the Board has held the activity of cutting and slitting of CR/HR coils as not am....

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....cess of cutting or slitting of steel sheet in coil form to specific sizes does not amount to manufacture, since no new, different and distinct article having distinct name, character and use can be said to have emerged from the said process. The said decision of the Hon'ble Delhi High Court stands confirmed by the Hon'ble Supreme Court, when the appeal filed by the Revenue was dismissed, as report....