https://www.taxtmi.com/caselaws?id=202904 The High Court upheld the Tribunal's decision that embossing and cutting to shape of Aluminium foil for packing cigarettes does not amount to manufacturing for excise duty purposes. The Court emphasized that the process must result in a distinct and marketable commodity to be considered manufacturing, which was not the case with the embossing and cutting of the foil. The appeal by the Commissioner of Central Excise was dismissed, affirming the decision in favor of the respondent, a manufacturer of cigarettes. en-us Wed, 02 Feb 2011 00:00:00 +0530 Fri, 24 Jun 2011 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202904 The High Court upheld the Tribunal's decision that embossing and cutting to shape of Aluminium foil for packing cigarettes does not amount to manufacturing for excise duty purposes. The Court emphasized that the process must result in a distinct and marketable commodity to be considered manufacturing, which was not the case with the embossing and cutting of the foil. The appeal by the Commissioner of Central Excise was dismissed, affirming the decision in favor of the respondent, a manufacturer of cigarettes. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202904