https://www.taxtmi.com/caselaws?id=118345 The Tribunal held that cutting and slitting jumbo rolls into smaller sizes for fax machines constituted manufacture under the Central Excise Tariff. Relying on precedent, the Tribunal determined that the processed goods transformed into "Thermal Paper Rolls for Fax Machines," altering the commercial identity and meeting the criteria for manufacture. The decision overturned the Commissioner (Appeals) ruling, emphasizing the creation of a new commodity through processing, in line with established case law. en-us Thu, 18 Mar 2004 00:00:00 +0530 Sat, 30 Jun 2012 10:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118345 The Tribunal held that cutting and slitting jumbo rolls into smaller sizes for fax machines constituted manufacture under the Central Excise Tariff. Relying on precedent, the Tribunal determined that the processed goods transformed into "Thermal Paper Rolls for Fax Machines," altering the commercial identity and meeting the criteria for manufacture. The decision overturned the Commissioner (Appeals) ruling, emphasizing the creation of a new commodity through processing, in line with established case law. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118345