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    <title>Cutting and Grooving Aluminum Sheets into ACPs is Manufacturing Under Central Excise Rules.</title>
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    <description>Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. (ACP) - running sheets of ACPs are cut into smaller Sizes either of rectangular or square plates - with or without grooving - Held as manufacturing activity - AT</description>
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      <description>Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. (ACP) - running sheets of ACPs are cut into smaller Sizes either of rectangular or square plates - with or without grooving - Held as manufacturing activity - AT</description>
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