https://www.taxtmi.com/caselaws?id=124912 The Appellate Tribunal, CESTAT, Ahmedabad, rejected the Revenue's appeal regarding the process of cutting and slitting jumbo rolls of insulated tape, affirming that such activity does not amount to manufacture. The Tribunal relied on established legal precedents related to various commodities and concluded that cutting and slitting jumbo rolls into smaller rolls does not constitute manufacturing, regardless of the specific type of goods involved. The respondent's Cross Objection was also disposed of in line with this decision. en-us Tue, 05 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 10:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124912 The Appellate Tribunal, CESTAT, Ahmedabad, rejected the Revenue's appeal regarding the process of cutting and slitting jumbo rolls of insulated tape, affirming that such activity does not amount to manufacture. The Tribunal relied on established legal precedents related to various commodities and concluded that cutting and slitting jumbo rolls into smaller rolls does not constitute manufacturing, regardless of the specific type of goods involved. The respondent's Cross Objection was also disposed of in line with this decision. Case-Laws Central Excise Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124912