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2015 (2) TMI 382 - AT - Central ExciseBenefit of exemption under Notification 10/2002 dated 1.3.2002 - Activity of cutting and slitting of various sizes of paper from paper roll purchased from paper manufacturing unit - Held that:- As regards the fact that the respondent is engaged in the activity of conversion of paper sheet from paper roll by the process of cutting and slitting, mere cutting and slitting of paper roll and conversion into sheets does not change the identity of the paper. Therefore, this activity does not fall under the purview of manufacture as defined under section 2(f) of the Central Excise Act, 1944. On this particular issue, much water has flown and by the judgments relied upon by the learned Commissioner (Appeals), the issue has been settled and the Hon'ble Supreme Court [1997 (12) TMI 110 - SUPREME COURT OF INDIA], [1999 (11) TMI 74 - SUPREME COURT OF INDIA] and [2004 (11) TMI 107 - SUPREME COURT OF INDIA] and the Tribunal in those judgments [2000 (11) TMI 787 - CEGAT, NEW DELHI] and [1998 (11) TMI 650 - CESTAT NEW DELHI], have consistently held that cutting and slitting of paper roll into sheets of various sizes does not amount to manufacture. - No infirmity in the impugned order and the same is upheld - Decided against Revenue.
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