Cutting and slitting not considered manufacturing u/s 2(f) of Central Excise Act; no Excise Duty on resulting scrap.

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....Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central Excise Act, 1944, scrap arising out of such activity cannot be subjected to Excise Duty for the simple reason that the appellant has not consciously manufactured any waste or scrap. - AT....