2014 (6) TMI 126

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....r, the learned adjudicating authority held that cutting and slitting of jumbo rolls or log rolls of self adhesive rolls of Chapter 48 and 85 would not amount to 'manufacture' and accordingly he dropped the proceedings initiated vide show cause notices dated 03/11/2006, 28/02/2008 and 28/11/2008. Aggrieved of the same, Revenue is before us. 3. It is alleged in the appeal memorandum that, by undertaking the process of cutting and slitting there are changes in the dimensions of the product both in terms of width and length so as to make it suitable for use as adhesive tapes by the users. Therefore, a new commodity has emerged which has a distinctive name, character and use and, therefore, the process amounts to 'manufacture'. Relian....

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....ts that earlier they were treating the process of manufacture and vide an order dated 30/06/2005, the department held that the process undertaken by the respondent did not amount to 'manufacture' and accordingly sought to deny CENVAT credit taken on the various inputs/capital goods used in or in relation to the manufacture. The said decision was appealed before this Tribunal and this tribunal observed that inasmuch as the respondent has paid more amount by way of duty than the amount of credit taken, question of confirmation of any demand in this regard or denial CENVAT credit would not arise. In view of this decision of the Commissioner dated 30/06/2005, the respondent decided not to make any payment of duty inasmuch as the process und....

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....manufacture or not? This Tribunal held that this process would not amount to manufacture and the appeal filed by the Revenue against this order was the Revenue against this order was dismissed by the hon'ble apex Court reported in 2012 (282) ELT A46. 4.4 Reliance is also placed on the decision of this Tribunal in the case of Commissioner of Central Excise vs. Knowell Converters 2009 (238) ELT 156 where again a question arose whether process of cutting and slitting of jumbo rolls of insulated tape would amount to manufacture or not and it was held that such a process would not amount to manufacture. 4.5 Reliance is also placed on the decision of this Larger Bench of this Tribunal in the case of Win Enterprises vs. Commissioner of C....