COMMISSIONER OF CENTRAL EXCISE, MUMBAI vs M/S. PROGRESSIVE STEEL PROCESSORS (P)LTD — C.A. No. 4494/2005

Summary: C.A. No. 004494/2005 On 4 May 2010, the Supreme Court disposed of Civil Appeal No. 4494 of 2005 (along with related appeals) by answering questions on whether slitting/shearing of steel coils constitutes "manufacture" under Central Excise Act, 1944. The Court, relying on its precedent in Rajpurohit GMP India Ltd., held that cutting and slitting of steel sheets does not amount to manufacture, thereby deciding the questions in favour of the assessee (M/s. Progressive Steel Processors) and against the Revenue. The Court condoned the delay in filing and disposed all appeals with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.