2005 (12) TMI 583

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....er (J)]. - Short point involved in the present appeal of the Revenue as to whether cutting and slitting of jumbo rolls of polyester into smaller width in the shape of strips would amount to manufacture or not. The Commissioner (Appeals) has held in favour of the assessee by observing as under :- "I further find that in terms of the CEGAT judgment in the case of M/s. Technova Graphic Systems repor....

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.... amount to manufacture and no excisable commodity emerges thereafter. I find that the appellants have rightly relied upon the ratio of the judgment of the Hon. Madras High Court in the case of Computer Graphic Pvt. Ltd. v. Union of India - 1991 (53) E.L.T. 491 wherein it was held that the process of cutting jumbo rolls into smaller sizes did not amount to manufacture and while pronouncing this jud....