2002 (4) TMI 393 - AT - Central Excise

Summary

The appeal by Revenue regarding the process of cutting jumbo paper rolls by M/s. Bloom Products (India) Pvt. Ltd. was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that the process did not amount to manufacture as the resulting products were not different in commercial identity based on the decision in the case of S.R. Tissues Pvt. Ltd. The appeal was rejected following the precedent set by the S.R. Tissue case, as the Supreme Court had not stayed the decision.