https://www.taxtmi.com/caselaws?id=112107 Used release paper employed in manufacturing leather cloth remains non-excisable where it retains its identity, serves only an ancillary function, and does not become part of the finished product. Its use or removal does not amount to manufacture because no new manufactured goods emerge from the process. Consequently, central excise duty cannot be levied and no classification declaration is required for the used release paper. The governing principle is that an article used only as an auxiliary manufacturing aid does not attract excise duty as manufactured goods when it remains identifiable and unchanged in character. en-us Fri, 21 May 2004 00:00:00 +0530 Thu, 26 Apr 2012 16:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112107 Used release paper employed in manufacturing leather cloth remains non-excisable where it retains its identity, serves only an ancillary function, and does not become part of the finished product. Its use or removal does not amount to manufacture because no new manufactured goods emerge from the process. Consequently, central excise duty cannot be levied and no classification declaration is required for the used release paper. The governing principle is that an article used only as an auxiliary manufacturing aid does not attract excise duty as manufactured goods when it remains identifiable and unchanged in character. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112107