2013 (12) TMI 668

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..... of tissue paper or aluminium foil does not amount to manufacture – Decided against Revenue. - E/2827/06-Mum - - - Dated:- 19-3-2013 - S S Kang And P K Jain , JJ. For the Appellant : Shri K L Goyal, Commissioner (AR) For the Respondent : Shri Sunil Agarwal, Adv. PER : S S Kang Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commission .....

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..... ble. The process of slitting and cutting converts the jumbo rolls into small tapes of different sizes as a result of which distinct identifiable new products are generated. 5. The respondents relied upon the decision of the Hon'ble Supreme Court in the case of CCE, New Delhi-I vs. S.R. Tissues Pvt. Ltd. reported in 2005 (186) ELT 385 (SC) to submit that the slitting and cutting of tissue paper o .....

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