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2015 (7) TMI 1002 - HC - Central ExciseManufacturing activity or not - whether the cutting of jumbo rolls into smaller sizes and printing on them by a job worker would amount to manufacture as defined under the Central Excise Act - Held that:- t the processes undertaken do not bring into existence a new commodity. - appeal filed by the Revenue against the order of the Tribunal in R.G.L. Convertors Vs. Commissioner of Central Excise, New Delhi [2003 (3) TMI 157 - CEGAT, NEW DELHI], came to be dismissed on the ground of delay and there is no further appeal, thereby the Order of the Tribunal had become final. The Tribunal in R.G.L. Convertors case [2003 (3) TMI 157 - CEGAT, NEW DELHI] had followed the order of the Tribunal in Lakshmi Packaging (P) Ltd., Vs. Commissioner of Central Excise, Trichy [1999 (12) TMI 190 - CEGAT, MADRAS]. In which case, the question involved was the activity of printing of papers inter alia cork tipping paper for cigarette corks. In other words, the facts are identical. - Decided against Revenue.
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