Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Notification 12/2012-CE Sr. No. 203 | Hot Rolling of SS Flats into Pattas/Pattis Qualifies for Nil Duty, Even Without Further Processing: CESTAT Ahmedabad
CESTAT Ahmedabad clarifies that hot-rolled stainless steel pattas/pattis are eligible for nil excise duty under Sr. No. 203 of Notification 12/2012-CE, even when no process beyond hot rolling is applied. This resolves long-standing ambiguity for manufacturers, affirming that cold rolling is the only excluded step - not mere slitting or shaping - significantly impacting SS flat product manufacturers across Gujarat and beyond.