2012 (9) TMI 622

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..... d and brought into existence which is different from that, out of which it is made in the sense that the thing produced is by itself a commercial commodity capable of being sold or supplied - The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process, which may or may not amount to manufacture. It also takes in .....

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..... determination in this case is, whether cutting of jumbo rolls of photographic films into smaller marketable sizes would constitute `manufacture' under Section 80I of the Act? 5. This issue is squarely covered in favour of the assessee by the decision of this Court in the case of India Cine Agencies v. CIT [2009] 308 I.T.R. 98/[2008] 175 Taxman 361. Accordingly, the civil appeal filed by .....

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