TMI Blog2017 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the scope and purview of the definition of manufacture - Held that: - the ld. Commissioner (Appeals) vide Para 11 in the impugned order has summarized various judicial pronouncements to hold that the process undertaken by the respondent does not amount to manufacture in terms of Section 2(f) of the CEA, 1944 - appeal dismissed - decided against Revenue. - E/444/2008-EX(DB) - A/53889/2016-EX(D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Kores India Ltd. v. CCE, Chennai reported in 2004 (174) E.L.T. 7 (S.C.), the judgment of Hon ble Bombay High Court in the case of Commissioner v. Paper Products Ltd. reported in 2015 (320) E.L.T. A200 and also the decision of the Tribunal in the case of Paper Products Ltd. v. Commissioner of Central Excise, Bombay-III reported in 2014 (304) E.L.T. 145 (Tri.-Mumbai) to state that the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicial pronouncements to hold that the process undertaken by the respondent does not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. 5. We also find that the Hon ble Supreme Court in the case of Metlex India Pvt. Ltd. (supra) have held that product is a film to start with and remains a film after lamination on or materialization and no new and distinct product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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