2000 (6) TMI 222 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, stating that the process of cold rolling and trimming undertaken by them did not amount to manufacture, based on a previous decision in their own case and the law laid down by the Apex Court. The impugned order of the Collector (Appeals) was quashed, and the appellants' appeal was accepted. (Citation: 2000 (6) TMI 222 - CEGAT, New Delhi)