https://www.taxtmi.com/caselaws?id=166227 The High Court held that the cutting and embossing of foil in cigarette manufacturing does not constitute dutiable manufacture as no distinct marketable commodity emerges. The Court upheld the decision to grant the refund claim of the assessee under Section 11B of the Central Excise Act, 1944, ruling in favor of the assessee and against the Revenue. en-us Wed, 02 Feb 2011 00:00:00 +0530 Sat, 30 Aug 2014 17:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166227 The High Court held that the cutting and embossing of foil in cigarette manufacturing does not constitute dutiable manufacture as no distinct marketable commodity emerges. The Court upheld the decision to grant the refund claim of the assessee under Section 11B of the Central Excise Act, 1944, ruling in favor of the assessee and against the Revenue. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166227