https://www.taxtmi.com/caselaws?id=262279 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that cutting conveyor belting into required sizes does not amount to manufacture for duty imposition. The Court emphasized that the cutting must result in a new marketable product to qualify as manufacturing, which was not demonstrated by the Revenue in this case. Citing precedent, the Court dismissed the appeals, affirming that cutting conveyor belting into smaller sizes does not trigger duty imposition. en-us Wed, 29 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262279 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that cutting conveyor belting into required sizes does not amount to manufacture for duty imposition. The Court emphasized that the cutting must result in a new marketable product to qualify as manufacturing, which was not demonstrated by the Revenue in this case. Citing precedent, the Court dismissed the appeals, affirming that cutting conveyor belting into smaller sizes does not trigger duty imposition. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262279