Carpet Cutting and Stitching Not Manufacturing, No Excise Duty u/s 2(f) of Central Excise Act, 1944.

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....Cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in emergence of a distinct independent commodity - Not exigible - Section 2(f) of the Central Excise Act, 1944 - AT....