2022 (8) TMI 537

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....rom their factory by issuing a sales invoice, on which, they have declared the "Jumbo Rolls converted into small rolls and small Rolls to Sheet, does not amount to Manufacture as per Section 2(f) of Central Excise Act, 1944 hence, no duty is leviable". The case of the department is that the appellant have converted Jumbo Rolls of paper into small sheet of paper, which is sold as copier paper and other paper. According to the department said activity is amount to manufacture, therefore, the show cause notice was issued proposing demand of excise duty on such paper sheet. The adjudicating authority has confirmed the proposal on the show cause notice and also imposed the personal penalty on director of the company. Therefore, the appellant fil....

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....STEEL TRADERS ASSOCIATION Vs. UOI-2004 (178) ELT 1099 (DEL.) This judgment was also held up by Apex Court - 2005 (181) ELT a68(S.C) • C.C. Vs. POSCO INDIA DELHI STEEL PROCESSING CENTER-2014 (299) ELT 263 (GUJ.) • M/s. WIN ENTERPRISES Vs. CCE-2014 (299) ELT 206 (Tri-LB.) • MATCHWELL Vs. CCE, AHMEDABAD-2020 (371) ELT 840 (Tri) • FRESH PAPERS INDIA PVT.LTD Vs. CCE, CHENNAI-2017 (347) ELT 604 (MAD.) 3. Shri. R.P. Parekh, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He placed reliance on the following judgments:- • KORES INDIA LTD Vs. CCE, CHENNAI-2004 (174) ELT (SC) • CCE, SURAT-II Vs. SOHUM INDUSTRIES....

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..... However, the similar chapter note is not provided in respect of paper, which is the product in question. Therefore, in absence of the similar chapter note the slitting, cutting and conversion from bulk jumbo roll to sheet form of paper cannot be termed as manufacturing activity in terms of section 2(f) of Central Excise Act, 1944. Slitting, cutting of a already manufactured goods does not amount to manufacture as held in catena of judgments. Some of them are reproduced below:- • M/S. HINDUSTAN PHOTO FILM MFG. CO. VS. CCE, COIMBATORE-2001 (136) ELT 619 (TRI.-CHENNAI) • CCE, NEW DELHI Vs. M/S. S. R. TISSUES PVT. LTD.-2005 (186) ELT 385 (S.C) • M/S. DELHI PAPER PRODUCTS CO. PVT. LTD Vs. CCE, DELHI-III-2....