TMI Blog2022 (8) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and conversion from bulk jumbo roll to sheet form of paper cannot be termed as manufacturing activity in terms of section 2(f) of Central Excise Act, 1944. Slitting, cutting of a already manufactured goods does not amount to manufacture as held in catena of judgments. It is settled that slitting, cutting of jumbo paper rolls to smaller sheet of already manufactured goods does not amount to manufacture - reliance can be placed in the case of COMMISSIONER OF CENTRAL EXCISE, VAPI VERSUS KNOWELL CONVERTERS [ 2008 (8) TMI 725 - CESTAT, AHMEDABAD] - thus, the activity of slitting, cutting in conversion of jumbo paper roll into paper sheet does not amount to manufacture. Time Limitation - HELD THAT:- The appellant have been categoric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department is that the appellant have converted Jumbo Rolls of paper into small sheet of paper, which is sold as copier paper and other paper. According to the department said activity is amount to manufacture, therefore, the show cause notice was issued proposing demand of excise duty on such paper sheet. The adjudicating authority has confirmed the proposal on the show cause notice and also imposed the personal penalty on director of the company. Therefore, the appellant filed the present appeals. 2. Shri. Mukund Chouhan, Learned Counsel appearing on behalf of the appellant submits that merely the activity of Cutting and slitting of jumbo paper rolls into small paper rolls and paper sheet does not amount to manufacture as the paper re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ATCHWELL Vs. CCE, AHMEDABAD-2020 (371) ELT 840 (Tri) FRESH PAPERS INDIA PVT.LTD Vs. CCE, CHENNAI-2017 (347) ELT 604 (MAD.) 3. Shri. R.P. Parekh, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He placed reliance on the following judgments:- KORES INDIA LTD Vs. CCE, CHENNAI-2004 (174) ELT (SC) CCE, SURAT-II Vs. SOHUM INDUSTRIES P LTD-2006 (203) ELT 493 (Tri-MUM.) SANJAY VIMALBHAI DEORA Vs. CESTAT-2014 (309) ELT a131 (SC) SANJAY VIMALBHAI DEORA Vs. CESTAT-2014 (306) ELT 533 (GUJ.) 4. We have carefully considered the submission made by both the sides and perused the records. We find that the only issue to be decided is that the conversion of jumbo paper ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured goods does not amount to manufacture as held in catena of judgments. Some of them are reproduced below:- M/S. HINDUSTAN PHOTO FILM MFG. CO. VS. CCE, COIMBATORE-2001 (136) ELT 619 (TRI.-CHENNAI) CCE, NEW DELHI Vs. M/S. S. R. TISSUES PVT. LTD.-2005 (186) ELT 385 (S.C) M/S. DELHI PAPER PRODUCTS CO. PVT. LTD Vs. CCE, DELHI-III-2006 (200) ELT 305 (Tri.-DELHI) CCE VAPI Vs. KNOWELL CONERTERS-2009 (238) ELT 156 (Tri.- AHMEDABAD) 4.2 In view of the above judgments, it is settled that slitting, cutting of jumbo paper rolls to smaller sheet of already manufactured goods does not amount to manufacture. Following the ratio of the above judgments, we are of the view that the activity of slitting, cutting in conversion of jumbo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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