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1998 (11) TMI 650 - CESTAT NEW DELHIExtract: .......l facts were before the Tribunal when the Tribunal held that slitting of jumbo rolls into smaller rolls does not amount to manufacture. Following the decision in these two cases, we hold that slitting of jumbo rolls of thermal paper into smaller rolls does not amount to manufacture. In this view of the matter, the appeal of the Revenue is rejected.
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