https://www.taxtmi.com/news?id=635 The Board and the courts have clarified that simple cutting, slitting or converting of HR/CR coils, steel sheets or polyester films into narrower strips or laminated sheets does not amount to manufacture for central excise purposes; an earlier Board circular adopting the opposite view was quashed and later withdrawn, and the subsequent circular aligns with judicial decisions, making the non-manufacture position binding on the Department. en-us Wed, 22 Oct 2008 10:11:20 +0530 Wed, 22 Oct 2008 10:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=635 The Board and the courts have clarified that simple cutting, slitting or converting of HR/CR coils, steel sheets or polyester films into narrower strips or laminated sheets does not amount to manufacture for central excise purposes; an earlier Board circular adopting the opposite view was quashed and later withdrawn, and the subsequent circular aligns with judicial decisions, making the non-manufacture position binding on the Department. News - Wed, 22 Oct 2008 10:11:20 +0530 https://www.taxtmi.com/news?id=635