https://www.taxtmi.com/caselaws?id=47380 SC held that slitting/cutting jumbo rolls of plain tissue paper/aluminium foil into smaller sizes does not constitute manufacture on first principles or under Section 2(f). The Court remitted the question of whether production of wet and fragranted tissues amounts to manufacture to the Commissioner for fresh determination, directing an opportunity for the assessee to be heard and to ascertain if requisite infrastructure, facilities and machinery exist. Civil appeals filed by the department were dismissed. en-us Fri, 05 Aug 2005 00:00:00 +0530 Sat, 20 Sep 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47380 SC held that slitting/cutting jumbo rolls of plain tissue paper/aluminium foil into smaller sizes does not constitute manufacture on first principles or under Section 2(f). The Court remitted the question of whether production of wet and fragranted tissues amounts to manufacture to the Commissioner for fresh determination, directing an opportunity for the assessee to be heard and to ascertain if requisite infrastructure, facilities and machinery exist. Civil appeals filed by the department were dismissed. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47380