Central Excise - Process of cold-rolling on hot-rolled stainless steel patta/pattis amounts to 'manufacture': SC
YESTERDAY the Supreme Court held that the process of cold-rolling undertaken by the assessee on the hot-rolled stainless steel patta/pattis amount to 'manufacture' within the meaning of Section 2(f)(i) of the Central Excise Act, 1944.
The assessee lost the case on limitation also.
We bring you the judgement today. Please see Breaking News