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TMI Blog2017 (8) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... plain tissue paper/aluminium foil into smaller size will not amount to "manufacture" on first principles as well as under Section 2(f) of the said Act - appeal allowed - decided in favor of appellant. - E/2203/2006-Mum - Final Order No. A/86032/2017-WZB/EB - Dated:- 23-2-2017 - Shri Ramesh Nair, Member (J) and Raju, Member (T) Shri C.S. Biradar, Advocate, for the Appellant. Shri H.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Containers Ltd. - 2002 (148) E.L.T. 482 (Tri.-Del.) (c) Kores India Ltd. - 2004 (174) E.L.T. 7 (S.C.). 2. The matter was again adjudicated, demands were confirmed by the lower authorities. Aggrieved by the said order, the appellants are before the Tribunal. 3. Learned Counsel for the appellant argued that the issue of cutting and slitting of jumbo rolls of aluminium foil into s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994-95 was ₹ 2,93,000/- and in the year 1995-96 was ₹ 1,96,000/- only. In view of the above, the learned Counsel argued that the impugned order needs to be set aside in toto. 4. Learned AR argued that in the case of Kores India Ltd. - 2004 (174) E.L.T. 7 (S.C.) the Hon ble Apex Court has held that cutting and spooling of typewriters/telex ribbons amounting to manufacture. He argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellants falls within the SSI exemption limit and the said demand can also be upheld. Learned AR has relied on the decision of the Hon ble Apex Court in the case of Kores India Ltd. (supra). The facts of the case in the said decision was different as in the said case after cutting and slitting the said material was wound/spooled into metal spools specially designed for the typewriters/tele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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