2017 (4) TMI 375

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....llant. Shri Naveen Mullick, Advocate, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 28-11-2007 passed by the Commissioner of Central Excise (Appeals), New Delhi. Revenue has preferred this appeal inter alia, on the ground that the process of lamination/printing/slitting of jumbo roles into smaller rolls amounts....

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.... the respondent submits that no distinct, identifiable commodity emerges out of the process undertaken by the respondent, and thus, the activity undertaken is outside the scope and purview of the definition of manufacture, for the purpose of levy of Central Excise duty. To support his stand, the ld. Advocate has relied on the judgment of Hon'ble Supreme Court in the case of Metlex India Pvt. Ltd. ....

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....e inasmuch as in the case of Paper Products Ltd., the appellant was engaged in manufacture of packing materials falling under Chapter 39 of the Tariff Act and the pouches are made out of laminates on the pouch making machines in different Departments of the Factory, whereas contrary is the situation in the present case, wherein the respondent is engaged in the process of printing, laminating and s....