https://www.taxtmi.com/caselaws?id=42516 SC held that paper cores qualify as "component parts" in the manufacture of paper when the final product is paper in rolls, but not when it is paper in sheets. The Court reasoned that for roll paper, rewinding on a core is essential to obtain a marketable commodity, making the process "incidental or ancillary to the completion of a manufactured product" under Section 2(f) of the Act. Accordingly, paper cores used in manufacturing roll paper are eligible for exemption under Notification No. 201/79, as amended by Notification No. 105/82. Orders of the authorities below were modified to confine the benefit to paper manufactured and cleared in roll form. en-us Tue, 22 Aug 1989 00:00:00 +0530 Thu, 04 Dec 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42516 SC held that paper cores qualify as "component parts" in the manufacture of paper when the final product is paper in rolls, but not when it is paper in sheets. The Court reasoned that for roll paper, rewinding on a core is essential to obtain a marketable commodity, making the process "incidental or ancillary to the completion of a manufactured product" under Section 2(f) of the Act. Accordingly, paper cores used in manufacturing roll paper are eligible for exemption under Notification No. 201/79, as amended by Notification No. 105/82. Orders of the authorities below were modified to confine the benefit to paper manufactured and cleared in roll form. Case-Laws Central Excise Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42516