2013 (12) TMI 668

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..... i-I vs. S.R. Tissues Pvt. Ltd. [2005 (8) TMI 111 - SUPREME COURT OF INDIA] - the slitting and cutting of tissue paper or aluminium foil does not amount to manufacture – Decided against Revenue.
S S Kang And P K Jain , JJ. For the Appellant : Shri K L Goyal, Commissioner (AR) For the Respondent : Shri Sunil Agarwal, Adv. PER : S S Kang Heard both sides. 2. The Revenue filed this appeal agai .....

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..... specific width and length cannot be made useable. The process of slitting and cutting converts the jumbo rolls into small tapes of different sizes as a result of which distinct identifiable new products are generated. 5. The respondents relied upon the decision of the Hon'ble Supreme Court in the case of CCE, New Delhi-I vs. S.R. Tissues Pvt. Ltd. reported in 2005 (186) ELT 385 (SC) to submit tha .....

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