COMMNR.OF CENTRAL EXCISE vs M/S INTERCHROME PVT.LTD. — C.A. No. 5149 - 5152/2003

Summary of C.A. No. 5149-5152/2003 On 04/05/2010, the Supreme Court disposed of batch appeals by the Commissioner of Central Excise challenging whether slitting/shearing of steel coils constitutes "manufacture" under Central Excise Act, 1944. The Court answered both framed questions in favour of the assessee and against the revenue, holding that the process of slitting and cutting of steel sheets does not amount to manufacture, following precedent in Commissioner of Central Excise, Mumbai v. Rajpurohit GMP India Ltd. (2008). All appeals were disposed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.