2016 (10) TMI 1240

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....ER B. Ravichandran, Member (T) 1. These four appeals are on the same issue involving the same respondent-assessee and hence are taken up together for disposal. 2. The respondent-assessee are engaged in the activity of processing aluminium sheets in coils by reducing the thickness of the same. They have installed cold rolling mills in their unit for producing aluminium sheets upto 0.20 mm ....

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.... remains same namely CTH 76069290. The process undertaken by the respondent-assessee do not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944 or any of the notes in the Central Excise Tariff Act, 1985. 4. We have perused the impugned order. The relevant findings in the original order are as below:     17. The show cause notice is mainly based....

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....ntext. The said Circular had discussed whether cutting or slitting of HR/CR coils amounted to manufacture. Obviously when a long or wide sheet is cut in length or width, prima facie the characteristics of the product does not change, but in the instant case the aluminium sheet is reduced in thickness by repetitive rolling and annealing. In the process the physical properties undergo changes and th....