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2017 (8) TMI 1039 - AT - Central ExciseManufacture - cutting and slitting of jumbo rolls of aluminium foil into smaller size - Held that: - reliance in the case of SR Tissues Pvt. Ltd. [2005 (8) TMI 111 - SUPREME COURT OF INDIA] wherein it was held that the process of slitting/cutting of jumbo roll of plain tissue paper/aluminium foil into smaller size will not amount to "manufacture" on first principles as well as under Section 2(f) of the said Act - appeal allowed - decided in favor of appellant.
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