Cutting and slitting of steel sheets does not amount to manufacture - Supreme Court reiterates
AN identical issue came up for consideration of this Court in Rajpurohit's case - (). Referring to circulars Nos. dated 7th September, 2001 and dated 2nd March, 2005, the Court opined that the process of slitting and cutting of steel sheets does not amount to manufacture. Following this decision, the Supreme Court reiterated that the process does not amount to manufacture.