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2013 (12) TMI 668 - AT - Central ExciseProcess amounts to manufacture or not u/s 2(f) of Central Excise Act, 1944 - Cutting and slitting of jumbo rolls of plastic, aluminium and paper – Held that:- Following CCE, New Delhi-I vs. S.R. Tissues Pvt. Ltd. [2005 (8) TMI 111 - SUPREME COURT OF INDIA] - the slitting and cutting of tissue paper or aluminium foil does not amount to manufacture – Decided against Revenue.
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