https://www.taxtmi.com/caselaws?id=518 The Tribunal ruled in favor of the appellant, a paper products company, in a dispute over whether their repacking activity constituted manufacturing. The Tribunal determined that the process of converting wholesale paper rolls into usable sizes did not result in the creation of new goods with distinct identities, characters, or uses. They held that the repacked papers retained their original identities, such as writing paper or tissue paper, and therefore, the activity did not amount to manufacturing. As a result, the duty demand and penalties imposed on the appellant were set aside. en-us Tue, 21 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=518 The Tribunal ruled in favor of the appellant, a paper products company, in a dispute over whether their repacking activity constituted manufacturing. The Tribunal determined that the process of converting wholesale paper rolls into usable sizes did not result in the creation of new goods with distinct identities, characters, or uses. They held that the repacked papers retained their original identities, such as writing paper or tissue paper, and therefore, the activity did not amount to manufacturing. As a result, the duty demand and penalties imposed on the appellant were set aside. Case-Laws Central Excise Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=518