2005 (2) TMI 126

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..... d upon the decision of this Court in Commissioner of Central Excise v. Steel Strips Ltd. reported in [ 1995 (5) TMI 26 - SUPREME COURT OF INDIA ] to hold that in the absence of any material cited in the order of the Deputy Commissioner or the Commissioner to show that the cold rolling results in a distinct or a new product, it could not be said that there was in fact any manufacture. - 804 of 20 .....

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