2001 (9) TMI 730 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, Sohum Industries Pvt. Ltd., stating that cutting and slitting thermal paper does not amount to manufacture. The Tribunal found that the activity makes the goods usable as fax paper, but the appeal was disposed of on limitation grounds. The appeals were allowed, and the impugned order was set aside.