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2015 (8) TMI 196 - SC - Central ExciseDuty demand - cutting of the conveyor belting into required sizes - Manufacturing activity or not - Held that:- Decision of the CESTAT does not call for any interference. Mere cutting of the lengthy conveyor belt into smaller sizes would not amount to manufacture, ipso facto, unless it is shown that as a result of the said cutting, it was transferred into a new product which was a marketable product. Revenue has failed to bring out these aspects. We, therefore, are of the opinion that the matter is squarely covered by the judgment of this Court in 'Servo-Med Industries Pvt. Ltd. v. Commissioner of Central Excise, Mumbai' [2015 (5) TMI 292 - SUPREME COURT] - Decided against Revenue.
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