Search Results Page
Search Results
1 - 5 of 5 (0.17 seconds)Section 11 in The Central Excise Act, 1944 [Entire Act]
M/S. Arti Strips (P) Ltd., M/S. Bhagwati ... vs Cce, Chandigarh on 4 May, 2001
He also invited out attention to the Tribunal's judgement rendered in the case of Steel Strips Ltd. v. CCE, Chandigarh reported in 2001 (130) ELT 137 (T-Delhi) that hot rolled steel strips and cold rolled strips, though both fall under the two different sub-headings of the same chapter heading namely 73.11, the process of cold rolled steel strips from hot rolled steel strips does not amount to manufacture. It has also been held that it is not sufficient for the Revenue to state that Apex Court judgment in their own case is not relevant in the context of new Tariff within the meaning of Section 2(f) of CE Act, 1944.
Central Excise Tariff Act, 1985
Cce Jaipur-I vs Ms. Balaji Udyog on 17 May, 2001
Ld. Counsel also invited our attention to Tribunal's judgement rendered in the case of CCE, Jaipur - I v. Balaji Udyog reported in 2001 (132) ELT 59 (T-Delhi) in which it has been held that drawing wire from wire rods of 6mm to 9mm thickness, resulting in reduction of thickness does not amount to manufacture.
1