2008 (8) TMI 725

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.... 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 under : "6. I have gone thro....

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....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 - 2001 (136) E.L.T. 619, (viii) Gurdian Controls v. CCE - 2003 (157) E.L.T. 39. It is seen that the above-mentioned case laws are related to various commodity i.e. Tissue Paper, Aluminum Foils, Electrical Insulator, Graphic Art Film, Cinematographic Fi....