https://www.taxtmi.com/article/detailed?id=1264 Whether an operation amounts to manufacturing depends on if it produces a distinct and identifiable commodity or materially alters the input; mere cutting, slitting or embossing that does not change the nature, character or marketable value of aluminium foil used for packing cigarettes is not manufacturing and therefore does not attract excise. en-us Mon, 25 Apr 2011 09:20:43 +0530 Mon, 25 Apr 2011 10:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1264 Whether an operation amounts to manufacturing depends on if it produces a distinct and identifiable commodity or materially alters the input; mere cutting, slitting or embossing that does not change the nature, character or marketable value of aluminium foil used for packing cigarettes is not manufacturing and therefore does not attract excise. Articles Central Excise Mon, 25 Apr 2011 09:20:43 +0530 https://www.taxtmi.com/article/detailed?id=1264