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TMI Blog2014 (3) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... less steel patta subjected to rerolling process will amount to manufacture or not. It is observed that the Commissioner (Appeals) in para 8 and 9 has dealt with matter in detail. 3. Learned JCDR points out that the judgement of the Tribunal in Indian Strips vs. CCE, Ahmedabad-2004 (173) ELT 265 (Tri.-Mum) wherein after following amendment in the chapter 4 to chapter 72, it was held that cold rolling process will amount to manufacture and duty was demandable. For the purpose of clarity, para 20 is reproduced as under:- 20. The Commissioner relies on Chapter Note 4 of Chapter 72, which reads thus 'In relation to flat rolled products of this chapter, the process of hardening or tempering shall amount to manufacture', to say that the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the light of the decision of Hon'ble Supreme Court in the case of CCE vs. Steel Strips Ltd.-1995 (77) ELT 248 (SC) and Hon'ble Tribunal's decision in the case of Steel Strips vs. CCE-2001 (130) ELT 137 (Tri.-Del.). I have gone through the said decision of Hon'ble Apex Court. This decision was with reference to old Tariff Item 26AA. In the present Central Excise Tariff Act, 1985, chapter note 4 of chapter 72 reads 'In relation to flat rolled products of this chapter the process of hardening or tempering shall amount to manufacture'. Such a chapter not was not in existence when the Hon'ble Superme Court pronounced its judgement reported in 1995 (77) ELT 248 (SC). Further the department's appeal was dismissed in that case not because it h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arketale commodity. In the case of Indian Strips (supra) S.S.patta/patties were manufactured from S.S.flats. In the instant case also the product S.S. patta/patties were being manufactured from S.S.flats. Therefore, the present case is identical to the case of Indian strips (supra) and accordingly the ratio laid down by the Hon'ble Tribunal in the said case would squarely applicable to the present case also. Following the above said decision, I hold that conversion of S.S.flats into S.S.patta/patties amounts to manufacture and the appellants have correctly paid the duty. As such, no refund is admissible to them. Accordingly impugned order is upheld. 6. In view of clear findings above, I do not feel any need for intervention. I uphold the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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