https://www.taxtmi.com/caselaws?id=91025 The Appellate Tribunal CEGAT, New Delhi considered whether the process of slitting, cutting, rewinding, and packing jumbo rolls of aluminum foils to produce 'house foils' amounts to manufacture under the Central Excise Tariff. After reviewing the arguments and records, the Tribunal found that the resulting 'house foils' had a unique market identity distinct from the original material. Applying the test of new identity and market recognition, the Tribunal concluded that the process constituted manufacture. Consequently, the order-in-appeal was set aside, and the appeals were allowed with consequential relief. en-us Mon, 24 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91025 The Appellate Tribunal CEGAT, New Delhi considered whether the process of slitting, cutting, rewinding, and packing jumbo rolls of aluminum foils to produce 'house foils' amounts to manufacture under the Central Excise Tariff. After reviewing the arguments and records, the Tribunal found that the resulting 'house foils' had a unique market identity distinct from the original material. Applying the test of new identity and market recognition, the Tribunal concluded that the process constituted manufacture. Consequently, the order-in-appeal was set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 24 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91025