https://www.taxtmi.com/caselaws?id=124310 The Tribunal allowed the appeal for remand, emphasizing the need for a clear resolution of whether the cutting process of jumbo paper and PVC rolls to smaller adhesive tapes amounts to manufacture. The Tribunal noted the conflicting positions of both parties and set aside the Commissioner's order, remitting the matter for a fresh decision to dispel doubts and uncertainty. The previous Tribunal decision did not conclusively decide on the manufacturing aspect of the cutting process, necessitating a prompt resolution of the controversy. en-us Wed, 17 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 17:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124310 The Tribunal allowed the appeal for remand, emphasizing the need for a clear resolution of whether the cutting process of jumbo paper and PVC rolls to smaller adhesive tapes amounts to manufacture. The Tribunal noted the conflicting positions of both parties and set aside the Commissioner's order, remitting the matter for a fresh decision to dispel doubts and uncertainty. The previous Tribunal decision did not conclusively decide on the manufacturing aspect of the cutting process, necessitating a prompt resolution of the controversy. Case-Laws Central Excise Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124310