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2017 (4) TMI 375 - AT - Central ExciseManufacture - process of lamination/printing/slitting of jumbo roles into smaller rolls - case of respondent is that that no distinct, identifiable commodity emerges out of the process undertaken by the respondent, and thus, the activity undertaken is outside the scope and purview of the definition of manufacture - Held that: - the ld. Commissioner (Appeals) vide Para 11 in the impugned order has summarized various judicial pronouncements to hold that the process undertaken by the respondent does not amount to manufacture in terms of Section 2(f) of the CEA, 1944 - appeal dismissed - decided against Revenue.
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