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Process of cold-rolling of hot-rolled stainless steel patta/patti amounts to manufacture-SC
Case Law Details
- Case Name
- M/s. Gujarat Industries & Ors. Vs Commissioner Of Central Excise-I (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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...
