https://www.taxtmi.com/forum/issue?id=107935 Lamination of customer-supplied paper using the manufacturer's own poly is a manufacture because the laminated product is commercially distinct from paper; it attracts central excise duty and not service tax. All three operational scenarios described amount to manufacture and fall under central excise. The manufacturer should keep a separate invoice series for the manufacturing activity and notify the range officer, securing an acknowledgment of the tax treatment. en-us Sun, 01 Feb 2015 17:04:53 +0530 Thu, 23 Jan 2025 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107935 Lamination of customer-supplied paper using the manufacturer's own poly is a manufacture because the laminated product is commercially distinct from paper; it attracts central excise duty and not service tax. All three operational scenarios described amount to manufacture and fall under central excise. The manufacturer should keep a separate invoice series for the manufacturing activity and notify the range officer, securing an acknowledgment of the tax treatment. Discussion-Forum Central Excise Sun, 01 Feb 2015 17:04:53 +0530 https://www.taxtmi.com/forum/issue?id=107935