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2005 (8) TMI 111 - SC - Central ExciseWhether the process of unwinding, cutting and slitting to sizes of jumbo rolls of tissue paper would amount to "manufacture" on first principles or under Section 2(f) of the said Act? Held that:- We reiterate that the department is right in its contentions that the Tribunal has not examined the question as to whether the assessee had the requisite machinery, infrastructure and facility to manufacture wet tissues and fragranted tissues and, therefore, we remit this question to the Commissioner to be decided afresh in accordance with law, after giving opportunity to the assessee who has stated before us that they do not possess such facility. We express no opinion on wet and fragranted facial tissues. We accordingly hold 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. As regards the manufacture of wet tissues and fragranted tissues, the matter is remitted to the Commissioner to ascertain whether the assessee has the requisite infrastructure, facility, machines etc. for manufacturing fragranted and wet tissues and, if so, whether the process amounts to "manufacture". Civil appeals filed by the department are dismissed
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