https://www.taxtmi.com/caselaws?id=51943 The court held that the activity of printing on plain paper and cutting them to size amounts to manufacturing Biri wrappers, attracting Central Excise duty. The appellant's argument that they were merely printers was rejected, with the Commissioner ruling that the conversion of printed wrappers from paper constituted manufacture. The Tribunal concurred, emphasizing that the printed wrappers served a specific purpose and constituted a new product. Despite a dissenting opinion, the majority concluded that the activity resulted in the creation of commercially identifiable Biri wrappers, thus constituting manufacture under Central Excise law. en-us Tue, 14 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 13:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51943 The court held that the activity of printing on plain paper and cutting them to size amounts to manufacturing Biri wrappers, attracting Central Excise duty. The appellant's argument that they were merely printers was rejected, with the Commissioner ruling that the conversion of printed wrappers from paper constituted manufacture. The Tribunal concurred, emphasizing that the printed wrappers served a specific purpose and constituted a new product. Despite a dissenting opinion, the majority concluded that the activity resulted in the creation of commercially identifiable Biri wrappers, thus constituting manufacture under Central Excise law. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51943