https://www.taxtmi.com/caselaws?id=341405 The Tribunal upheld the Commissioner's decision, ruling that the process of lamination/printing/slitting of jumbo roles into smaller rolls does not amount to manufacture for Central Excise duty levy purposes. The Tribunal found that no new and distinct product emerges from the process, and the activities conducted by the respondent do not fall within the definition of manufacture under the Central Excise Act. The appeal filed by the Revenue was dismissed, emphasizing the lack of emergence of a distinct product and the specific nature of the respondent's activities. en-us Wed, 21 Sep 2016 00:00:00 +0530 Sat, 08 Apr 2017 07:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341405 The Tribunal upheld the Commissioner's decision, ruling that the process of lamination/printing/slitting of jumbo roles into smaller rolls does not amount to manufacture for Central Excise duty levy purposes. The Tribunal found that no new and distinct product emerges from the process, and the activities conducted by the respondent do not fall within the definition of manufacture under the Central Excise Act. The appeal filed by the Revenue was dismissed, emphasizing the lack of emergence of a distinct product and the specific nature of the respondent's activities. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341405