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    <title>2013 (12) TMI 668 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue&#039;s appeal challenging the characterization of cutting and slitting of jumbo rolls of plastic, aluminium, and paper as manufacture. Relying on a Supreme Court decision, the Tribunal held that these processes did not alter the products significantly to constitute manufacture. The judgment emphasized the significance of legal precedent in interpreting manufacturing activities under the applicable laws.</description>
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