Process of cold-rolling of hot-rolled stainless steel patta/patti amounts to manufacture-SC

CA Urvashi Porwal Brief of the Case In the case of M/S Gujarat Industries & Ors. Versus Commissioner Of Central Excise-I, Ahmedabad, it was held by Hon;ble Supreme Court that after the process of cold-rolling of hot-rolled stainless steel patta/patti, a new commercially identifiable commodity comes   into   existence and thus the said process amounts to manufacture. Brief Facts The assessee is engaged in the process of cold-rolling of hot-rolled stainless steel patta/patti on job work basis. As per the assessee, for this purpose, it   receives   hot-rolled   SS   patta/pattiÂ...