9911796707
TMI Blog2016 (10) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... These four appeals are on the same issue involving the same respondent-assessee and hence are taken up together for disposal. 2. The respondent-assessee are engaged in the activity of processing aluminium sheets in coils by reducing the thickness of the same. They have installed cold rolling mills in their unit for producing aluminium sheets upto 0.20 mm and above from thickness of 4 to 6 mm. Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss undertaken by the respondent-assessee do not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944 or any of the notes in the Central Excise Tariff Act, 1985. 4. We have perused the impugned order. The relevant findings in the original order are as below: 17. The show cause notice is mainly based on the Board Circular No. 584/21/2001-CX : dated 7th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g or slitting of HR/CR coils amounted to manufacture. Obviously when a long or wide sheet is cut in length or width, prima facie the characteristics of the product does not change, but in the instant case the aluminium sheet is reduced in thickness by repetitive rolling and annealing. In the process the physical properties undergo changes and the resultant product is not only known differently but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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