https://www.taxtmi.com/caselaws?id=325079 Exemption under Notification No. 50/2003-CE was available where the assessee had recorded substantial expansion in installed capacity, and the denial could not stand on an unchallenged finding to the contrary. Cutting and slitting wider carbon paper into smaller sizes did not amount to manufacture because the Department failed to show that the product retained a disqualifying width or that a distinct new product emerged. The operative principle is that slitting or cutting, by itself, does not create manufacture unless the essential character of the goods changes. en-us Mon, 01 Feb 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325079 Exemption under Notification No. 50/2003-CE was available where the assessee had recorded substantial expansion in installed capacity, and the denial could not stand on an unchallenged finding to the contrary. Cutting and slitting wider carbon paper into smaller sizes did not amount to manufacture because the Department failed to show that the product retained a disqualifying width or that a distinct new product emerged. The operative principle is that slitting or cutting, by itself, does not create manufacture unless the essential character of the goods changes. Case-Laws Central Excise Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325079