1999 (12) TMI 506

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..... e involved in this appeal filed by the Revenue is whether the Hardening and Tempering of soft steel amounts to manufacture. 2. When the matter was called no body was present on behalf of the respondents. They have requested for adjournment on account of illness. However, as the issue involved is very small, we are not adjourning the matter and proceeding with the disposal of the appeal. 3. Shr .....

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..... cise duty is chargeable only when there is complete transformation of the raw material/inputs into an identifiable, distinct new product, as a result of all the process or processes undertaken on them; that in the instant case, the C.R. Strips remains C.R. Strips after hardening and tempering except that the strips after such process acquire certain additional physical property such as hardness. I .....

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