https://www.taxtmi.com/caselaws?id=446621 Mere printing of plain plastic sheets does not, by itself, amount to manufacture, so duty cannot be levied again merely because the sheets are printed after clearance. The earlier Supreme Court ruling in the assessee's own matter was applied for this principle. However, the record did not clearly establish whether duty had already been paid on the plain sheets before printing, so the factual position on pre-printing duty discharge required verification. The matter was therefore remanded to the original authority, and any recovery was confined only to unpaid duty, if any, on the plain plastic sheets at the pre-printing stage. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 07 Dec 2023 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446621 Mere printing of plain plastic sheets does not, by itself, amount to manufacture, so duty cannot be levied again merely because the sheets are printed after clearance. The earlier Supreme Court ruling in the assessee's own matter was applied for this principle. However, the record did not clearly establish whether duty had already been paid on the plain sheets before printing, so the factual position on pre-printing duty discharge required verification. The matter was therefore remanded to the original authority, and any recovery was confined only to unpaid duty, if any, on the plain plastic sheets at the pre-printing stage. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446621