2008 (8) TMI 725

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....25/2005 REPRESENTED BY : Ms. M.I.J. Micheal, Jt. CDR, for the Appellant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  A short issue involved in the present appeal is as to whether the process of cutting and slitting of jumbo rolls of insulated tape amounts to manufacture or not. Commissioner (Appeals) has held in favour of the respondent by observing as u....

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....001 (138) E.L.T. 719 upheld by SC, (iii)    S.R. Tissues v. CCE - 2001 (136) E.L.T. 367 approved by SC, (iv)    Computer Graphics v. UOI - 1991 (52) E.L.T. 491, (v)     CCE v. Bloom Product - 2002 (144) E.L.T. 132, (vi)    Premier Aryco v. CCE - 2002 (142) E.L.T. 595, (vii)   Hindustan Photo Film v. CCE - 200....

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.... that the issue is no more res integra and stand decided by catena of judgments referred by Commissioner (Appeals). No distinction can be drawn on account of fact that the goods involved in the present appeal are whether Insulated Tapes, Tissue Paper, Aluminum Foils, Electrical Insulator, Graphic Art Film, or Cinematographic Films. Ratio of the law declared in the above judgments would squarely ap....