2015 (8) TMI 196

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..... nto smaller sizes would not amount to manufacture, ipso facto, unless it is shown that as a result of the said cutting, it was transferred into a new product which was a marketable product. Revenue has failed to bring out these aspects. We, therefore, are of the opinion that the matter is squarely covered by the judgment of this Court in 'Servo-Med Industries Pvt. Ltd. v. Commissioner of Central E .....

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..... sue in the following manner: - Another point raised in the Revenue's appeal is that the appellant buys the conveyor belting in endless length and cuts them to required size and that involves manufacture. This contention of the Revenue is not correct. The conveyor belting is the material used in the construction of conveyors. Like fabrics and other materials, belting comes in endless lengt .....

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