TMI Blog2008 (8) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. A short issue involved in the present appeal is as to whether the process of cutting and slitting of jumbo rolls of insulated tape amounts to manufacture or not. Commissioner (Appeals) has held in favour of the respondent by observing as under : 6. I have gone through the submissions made by the appellant, case rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E v. Bloom Product - 2002 (144) E.L.T. 132, (vi) Premier Aryco v. CCE - 2002 (142) E.L.T. 595, (vii) Hindustan Photo Film v. CCE - 2001 (136) E.L.T. 619, (viii) Gurdian Controls v. CCE - 2003 (157) E.L.T. 39. It is seen that the above-mentioned case laws are related to various commodity i.e. Tissue Paper, Aluminum Foils, Electrical Insulator, Graphic Art Film, Cinematographic Films, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrical Insulator, Graphic Art Film, or Cinematographic Films. Ratio of the law declared in the above judgments would squarely apply to the facts of the instant case in as much the activity of cutting and slitting is the same and difference in the material will not make the above judgment non-applicable to the facts of the instant case. 3. We, accordingly, reject the appeal filed by Revenue. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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