2014 (10) TMI 511

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..... ould be entitled to Credit on inputs - Printing and writing paper itself is classifiable under CETH 4802 90/99. By cutting into required sizes, no new product has been emerged. Therefore, cutting and slitting of paper does not amount to ‘manufacture’ - Decided against Revenue. - E/3760/2004-Mum and Cross Objection No. E/CO/36/2005-Mum - Final Order Nos. A/149-150/2014-WZB/C-II(EB) - Dated:- 21-2 .....

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..... ,609/- was confirmed along with interest thereon and also imposing a penalty of ₹ 47,600/-. On appeal, the lower appellate authority observed that by cutting paper into desired sizes does not amount to manufacture as the product remains only paper and even if duty is demanded, the appellant would be entitled to Credit on inputs. Accordingly allowed the appeal. Aggrieved of the same, the Reve .....

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