2005 INSC 0116
                                    SUPREME COURT OF INDIA

                             Commissioner of Central Excise Ahmedabad

                                                      Vs.

                                             Surbhi Enterprises

                                            C.A.No.804 of 1004

                        (C. K. Thakker, Mrs.Ruma Pal and Arijit Pasayat JJ.)

                                                 02.02.2005

                                                   ORDER

1. The question which arises in this appeal is whether the conversion of hot rolled steel strips
into the cold rolled stainless steel amounts to 'manufacture' within the meaning of Central
Excise Act. The Tribunal relied upon the decision of this Court in Commissioner of Central
Excise v. Steel Strips Ltd. reported in1 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. We
see no reason to interfere with the order. We do not consider that the department should be
granted a fresh opportunity to establish what it should have done at the outset.

2. The civil appeal is, accordingly, dismissed. There shall be no order as to costs.

11995 (77) ELT 248

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