2014 (3) TMI 315

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....nsideration was whether cold rolled stainless steel patta subjected to rerolling process will amount to manufacture or not. It is observed that the Commissioner (Appeals) in para 8 and 9 has dealt with matter in detail. 3. Learned JCDR points out that the judgement of the Tribunal in Indian Strips vs. CCE, Ahmedabad-2004 (173) ELT 265 (Tri.-Mum) wherein after following amendment in the chapter 4 to chapter 72, it was held that cold rolling process will amount to manufacture and duty was demandable. For the purpose of clarity, para 20 is reproduced as under:- 20. The Commissioner relies on Chapter Note 4 of Chapter 72, which reads thus 'In relation to flat rolled products of this chapter, the process of hardening or tempering shall amo....

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....ld rolled patta patti does not amount to manufacture in the light of the decision of Hon'ble Supreme Court in the case of CCE vs. Steel Strips Ltd.-1995 (77) ELT 248 (SC) and Hon'ble Tribunal's decision in the case of Steel Strips vs. CCE-2001 (130) ELT 137 (Tri.-Del.). I have gone through the said decision of Hon'ble Apex Court. This decision was with reference to old Tariff Item 26AA. In the present Central Excise Tariff Act, 1985, chapter note 4 of chapter 72 reads 'In relation to flat rolled products of this chapter the process of hardening or tempering shall amount to manufacture'. Such a chapter not was not in existence when the Hon'ble Superme Court pronounced its judgement reported in 1995 (77) ELT 248 (SC). Further the department's....