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2015 (3) TMI 382 - AT - Central ExciseManufacturing activity or not - activity of cutting the plastic films and sheets into required shape as per customer's requirement - Held that:- The activity undertaken by the appellant is cutting of plastic sheets/films purchased from the market into required shapes and sizes such as annular foam ring, rounds and squares as required by the customers. Merely cutting a sheet or film into required shape of size does not result in bringing into existence any new product and therefore, there is merit in the contention of the respondent that the activity undertaken by them did not amount to "manufacture". The lower appellate authority has also come to the same conclusion. - No infirmity in the order passed by the lower appellate authority - Decided against Revenue.
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