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S.S.KANG, V.K.AGRAWAL
Steel Strips Ltd. – Appellant
Versus
Commissioner of Central Excise, Chandigarh-II – Respondent
Per V.K. Agrawal :
In these six appeals filed by M/s. Steel Strips Ltd. arising out of two orders in appeals Nos. 221-225/CE/CHD-II/2001 dated 26.7.2001 and No. 231/CE/CHD-II/2001 dated 31.7.2001, the issue involved is whether the process of cold rolling of hot rolled strips amounts to manufacture and they are eligible to the refund of the Central Excise duty paid by them.
2. Shri K.K. Anand, learned Advocate, submitted that the Appellants have been engaged in the activity of cold rolling of duty paid hot rolled strips since 1982; that what is received by them is steel strip and what goes out of their factory is steel strip and as such the activity undertaken by them does not amount to manufacture of a new product; that the matter has been settled by the Apex Court in their own case as reported in 1995 (8) RLT 438 (SC)=1995 (77) ELT 248 (SC) CCE, Chandigarh Vs. Steel Strips Ltd.; that the Department has now claimed that the position has changed from 28.2.1986 onward with the introduction of New Central Excise Tariff since separate Tariff sub-headings have been prescribed for cold rolled strips and hot rolled strips and accordingly the activity of cold rolling amounts to manufact
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