2008 (4) TMI 628

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..... per : B.S.V. Murthy, Member (T)]. - The Revenue has filed this appeal against the order of Commissioner (Appeals) wherein he held that the process of slitting, winding and packing etc. of BOPP films does not amount to manufacture. The Commissioner (Appeals) has accepted the reliance of the respondent on various cases cited by them as detailed below : "The appellants have cited the decisions of .....

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..... product marketable to the user and this process amounts to manufacture. 4. In view of the fact that the Commissioner (Appeals) has relied on the several decisions of this Tribunal cited in his order and also in view of the Larger Bench decision in Anil Dang v. C.C.E., Vapi reported in 2007 (213) E.L.T. 29 (Tri-LB), the appeal filed by the Revenue has no merit and is accordingly, rejected. .....

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