Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 64 - HC - Central ExciseManufacture- As the embossing and cutting to shape of Aluminium foil is not a manufacturing process?- The process of embossing itself is manufacturing and the product that emerges on embossing is a new product- Secondly aluminium foil brought in bulk by the assessee on payment of excise duty is also subjected to the process of cutting it into small pieces which changes the form and nature of the foil and hence the said process amounts to manufacturing - In Commissioner of Central Excise New Delhi I Vs. S.R.Tissues Pvt.Ltd. (2005 -TMI - 47380 - SUPREME COURT OF INDIA) observed that slitting/cutting of jumbo rolls of plain tissue paper/aluminium foil is not treated as a manufacture - mere mention of the product in tariff heading does not necessarily implies that the said product was obtained by process of manufacture. Aluminium foil is cut to size in a continuous process and it does emerge as a new commodity and hence it is not excisable.
|