https://www.taxtmi.com/caselaws?id=439728 The Appellate Tribunal ruled that the conversion of Jumbo Paper Rolls into Writing and Printing Paper Sheets by the Appellant did not constitute 'manufacture' under the Central Excise Act, 1944. Citing the Supreme Court decision in S.R. Tissues, the Tribunal held that such conversion activities did not amount to 'manufacture.' As a result, the Tribunal overturned the challenged orders and granted relief to the Appellant, determining that the demands for central excise duty were unsustainable, allowing the benefit of the exemption notification without including the value of the cleared goods in the assessable value. en-us Tue, 27 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439728 The Appellate Tribunal ruled that the conversion of Jumbo Paper Rolls into Writing and Printing Paper Sheets by the Appellant did not constitute 'manufacture' under the Central Excise Act, 1944. Citing the Supreme Court decision in S.R. Tissues, the Tribunal held that such conversion activities did not amount to 'manufacture.' As a result, the Tribunal overturned the challenged orders and granted relief to the Appellant, determining that the demands for central excise duty were unsustainable, allowing the benefit of the exemption notification without including the value of the cleared goods in the assessable value. Case-Laws Central Excise Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439728