2011 (4) TMI 1120

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Full Text of the Document

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....pondent Per: B.S.V. Murthy 1. The respondent had cleared slitted Hot Rolled Steel Strips to their own unit situated at Goregaon, Mumbai. The process of slitting  of HR Coils according to the Revenue   is ancillary to the completion of a manufacture and, therefore, the process amounted to manufacture in terms of provisions of Section 2 (f) of Central Excise Act,1944.  Ac....