M/S GUJARAT INDUSTRIES vs COMMR.OF CENTRAL EXCISE-I,AHMEDABAD

The Supreme Court addressed whether the cold-rolling process of hot-rolled stainless steel patta/pattis constitutes 'manufacture' under Section 2(f)(i) of the Central Excise Act, 1944. The Court upheld the CESTAT's ruling that cold-rolling does amount to manufacture, referencing Chapter Note 4 of Chapter 72 of the Central Excise Tariff Act, 1985. The Court also confirmed the invocation of the extended period of limitation under Section 11A for demanding duty and imposing penalties on the assessee, affirming the lower authorities' decisions.