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2014 (3) TMI 315 - CESTAT NEW DELHIDenial of refund claim - Whether reduction in gauge by way of cold rolling process will amount to manufacture or not - Held that:- appellant’s refund claim was based on the ground that the process of conversion of SS Hot rolled patta patti into SS Cold rolled patta patti does not amount to manufacture - reducing the gauge and hardening the strips amounts to manufacture and also that S.S.patta/patties are distinct marketable commodity - product S.S. patta/patties were being manufactured from S.S.flats - conversion of S.S.flats into S.S.patta/patties amounts to manufacture and the appellants have correctly paid the duty. As such, no refund is admissible to them - Following decision of Indian Strips vs. CCE, Ahmedabad [2004 (3) TMI 230 - CESTAT, MUMBAI] - Decided against assessee.
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