https://www.taxtmi.com/caselaws?id=1393 The Tribunal held that the process of slitting duty paid plastic laminated films into smaller rolls did not amount to 'manufacture' for excise duty purposes. Relying on legal precedents and the absence of a new distinct commodity emerging from the activity, the Tribunal determined that the characteristics of the laminated films remained the same post-slitting. The Court emphasized that for an activity to constitute manufacture, it must result in a product with different character and use. Consequently, the goods were deemed not liable to excise duty. en-us Mon, 07 May 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1393 The Tribunal held that the process of slitting duty paid plastic laminated films into smaller rolls did not amount to 'manufacture' for excise duty purposes. Relying on legal precedents and the absence of a new distinct commodity emerging from the activity, the Tribunal determined that the characteristics of the laminated films remained the same post-slitting. The Court emphasized that for an activity to constitute manufacture, it must result in a product with different character and use. Consequently, the goods were deemed not liable to excise duty. Case-Laws Central Excise Mon, 07 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1393