https://www.taxtmi.com/caselaws?id=256382 The Tribunal held that cutting and slitting paper does not amount to manufacture under the Central Excise Act, 1944. The activity of converting paper rolls into sheets does not change the paper's identity, thus not meeting the definition of manufacture. The Tribunal upheld the Commissioner's decision, emphasizing that cutting and slitting paper does not constitute manufacture, despite misclassification of goods under the Central Excise Tariff Act, 1985. en-us Wed, 14 Jan 2015 00:00:00 +0530 Wed, 25 Nov 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256382 The Tribunal held that cutting and slitting paper does not amount to manufacture under the Central Excise Act, 1944. The activity of converting paper rolls into sheets does not change the paper's identity, thus not meeting the definition of manufacture. The Tribunal upheld the Commissioner's decision, emphasizing that cutting and slitting paper does not constitute manufacture, despite misclassification of goods under the Central Excise Tariff Act, 1985. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256382