https://www.taxtmi.com/caselaws?id=31169 The Supreme Court upheld the Delhi High Court's decision that cutting and slitting of steel sheets and polyester films for lamination purposes do not amount to manufacture. The Court emphasized that the issue was governed by the Circular dated 2nd March, 2005, which superseded an earlier Circular and clarified that the processes in question did not create new products with distinct identities. The Court dismissed the Civil Appeals, affirming that die-punching after slitting was not considered manufacturing up to 2001 when the Circular was in effect. en-us Tue, 14 Oct 2008 00:00:00 +0530 Thu, 04 Dec 2008 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31169 The Supreme Court upheld the Delhi High Court's decision that cutting and slitting of steel sheets and polyester films for lamination purposes do not amount to manufacture. The Court emphasized that the issue was governed by the Circular dated 2nd March, 2005, which superseded an earlier Circular and clarified that the processes in question did not create new products with distinct identities. The Court dismissed the Civil Appeals, affirming that die-punching after slitting was not considered manufacturing up to 2001 when the Circular was in effect. Case-Laws Central Excise Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31169