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Central Excise - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

By cutting into required sizes, no new product has been emerged. ...


Cutting and slitting paper isn't 'manufacture' as no new product is created in the process.

October 20, 2014

Case Laws     Central Excise     AT

By cutting into required sizes, no new product has been emerged. Therefore, cutting and slitting of paper does not amount to 'manufacture' - AT

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