https://www.taxtmi.com/caselaws?id=115053 Embossing and cutting aluminium foil used in cigarette packing was treated as part of an integrated and continuous process, with no separate assessable commodity shown to emerge. Because the cigarette was assessed in packed condition and no new or distinct product was produced, the activity was held not to amount to manufacture for central excise purposes. The earlier view that such foil processing was not manufacture was accepted, and the activity was treated as not separately excisable. en-us Sat, 16 Apr 2005 00:00:00 +0530 Wed, 23 May 2012 13:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115053 Embossing and cutting aluminium foil used in cigarette packing was treated as part of an integrated and continuous process, with no separate assessable commodity shown to emerge. Because the cigarette was assessed in packed condition and no new or distinct product was produced, the activity was held not to amount to manufacture for central excise purposes. The earlier view that such foil processing was not manufacture was accepted, and the activity was treated as not separately excisable. Case-Laws Central Excise Sat, 16 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115053