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2016 (6) TMI 1233 - HC - Central ExciseManufacture - conversion of the new raw materials into finished goods - business in cutting and slitting of jumbo rolls of crep tissue paper into paper napkins, serviettes, tissue rolls, towels, facial tissue, etc - Held that: - the issue is squarely covered by the decision in the case of Commissioner of Central Excise-I, New Delhi v. S.R. Tissues Pvt. Ltd. [2005 (8) TMI 111 - SUPREME COURT OF INDIA], where it was held that the process of slitting/cutting of jumbo roll of plain tissue paper/aluminium foil into smaller size will not amount to "manufacture" on first principles as well as under Section 2(f) of the said Act - the process adopted by the petitioner does not amount to manufacture and accordingly, there is no basis for issuing a show cause notice for demanding Central Excise duty - petition allowed - decided in favor of petitioner.
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