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of <h1>Cutting Jumbo Rolls into Smaller Paper Rolls Not Manufacture: CESTAT Decision</h1> <h3>COMMISSIONER OF C. EX., BOMBAY Versus TRUE GRAPH CHARTS PVT. LTD.</h3> COMMISSIONER OF C. EX., BOMBAY Versus TRUE GRAPH CHARTS PVT. LTD. - 1999 (105) E.L.T. 341 (Tribunal) The Appellate Tribunal CESTAT NEW DELHI ruled that cutting jumbo rolls into smaller thermal paper rolls does not amount to manufacture. The appeal of the Revenue was rejected based on previous decisions in similar cases like Relco Paper Products and Systems Packaging.
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