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2005 (2) TMI 126 - SCH - Central ExciseManufacture - whether the conversion of hot rolled steel strips into the cold rolled stainless steel amounts to 'manufacture' within the meaning of Central Excise Act - Held that:- Supreme Court dismissed appeal where Tribunal relied upon the decision of this Court in Commissioner of Central Excise v. Steel Strips Ltd. reported in [1995 (5) TMI 26 - SUPREME COURT OF INDIA] to hold that in the absence of any material cited in the order of the Deputy Commissioner or the Commissioner to show that the cold rolling results in a distinct or a new product, it could not be said that there was in fact any manufacture.
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