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2014 (9) TMI 862 - AT - Central ExciseManufacture - Jumbo rolls of paper are cut to size in slitting in machine - further process of printing, punching and inserting of carbons papers in the said small rolls/rims by changing the very nature of main jumbo rolls - Held that:- Mere cutting/slitting of jumbo rolls into small sizes does not amount to manufacture inasmuch as the paper remains the paper. The said decision of the Hon’ble Supreme Court was taken note of by the Tribunal in the case of 2006 (3) TMI 13 - CESTAT, NEW DELHI]. The goods involved in the said decision of the Tribunal were tele-printer rolls, telegraphic rolls, adding machine rolls, fax rolls, typewriting paper, duplicating paper, tissue paper, toilet paper and napkin paper, etc. - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to manufacture inasmuch as paper remain paper. Following decision of Anil Dang v. CCE, Vapi [2007 (5) TMI 7 - CESTAT, MUMBAI] - Decided in favour of assessee.
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