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2014 (10) TMI 511 - AT - Central ExciseManufacturing activity - Printing and writing paper - Held that:- 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 - 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.
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