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2013 (12) TMI 79 - AT - Central ExciseProcess Manufacture or not u/s 2(f) of the Central Excise Act, 1944 - Whether the process of cutting of carpet matting in rolls and stitching the edges and providing a lining to the cut sizes, to facilitate use as floor mats, amounts to manufacture and the emerging product is exigible to excise duty – Held that:- Following Brakes India Ltd. Vs Superintendent of Central Excise [1997 (3) TMI 120 - SUPREME COURT OF INDIA] - the cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in emergence of a distinct independent commodity, exigible to duty under provisions of Section 2(f) of the Central Excise Act, 1944 - the end products and the process do not bring into existence any new and distinct product by transformation of the original commodity - therefore, no manufacturing per se or within the meaning of Section 2(f) of the Central Excise Act, 1944, is involved - reference made accordingly and the matter remitted for determination on merits - Decided in favour of Assessee.
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