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2015 (8) TMI 196 - SUPREME COURT

2015 (8) TMI 196 - SUPREME COURT - 2015 (322) E.L.T. 418 (SC) - Duty demand - cutting of the conveyor belting into required sizes - Manufacturing activity or not - Held that:- Decision of the CESTAT does not call for any interference. Mere cutting of the lengthy conveyor belt into 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 .....

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dv. & Mr. B. Krishna Prasad, Adv. For the Respondent: Mr. V. N. Raghupathy, Adv. ORDER Though in these appeals, various issues are raised, we feel that the only issue which needs consideration relates to cutting of the conveyor belting into required sizes and the issue is as to whether it involves manufacture or not. The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') in its impugned order has dealt with this issue in the following manner: - & .....

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