2010 (5) TMI 899

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Full Text of the Document

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....y the Revenue under Section 35-L(b) of the Central Excise Act, 1944, the following questions of law have been framed for adjudication : "(i) Whether slitting/shearing of steel coils to produce sheets constitutes 'manufacture' for the purpose of levy of Central Excise Duty. (ii) Whether slitting/shearing of steel coils to produce sheets constitutes 'manufacture' for the purpose of levy of Cen....