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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Manufacture - legislature did not intend to treat cutting and ...

Central Excise

June 5, 2014

Manufacture - legislature did not intend to treat cutting and slitting of jumbo rolls of products falling under 4811 and 8546, to smaller sizes so as to make them useable by the user as amounting to ‘manufacture' - AT

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  2. Disallowance of Deduction u/s 80-IC - manufacturing activity - conversion of Jumbo Rolls of photographic films into small flats and rolls in desired sizes - deduction...

  3. Classification of goods - metal foil / aluminium foil - Product manufactured by the appellant is more appropriately classifiable under CETH 4811 as asceptic packaging paper - AT

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  5. Deduction u/s 80-IC - buying jumbo rolls and slitting into smaller rolls - These rolls are converted into round strips and thereafter printing is done on such round...

  6. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

  7. Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness...

  8. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  9. Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the...

  10. Manufacture - cold rolling of HR Coils results in emergence of a new product with distinct and different commercial identity, characteristics and uses and therefore...

 

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