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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Mere cutting of the lengthy conveyor belt into smaller sizes ...

Case Laws     Central Excise

August 6, 2015

Mere cutting of the lengthy conveyor belt into smaller sizes would not amount to manufacture, ipso facto, unless it is shown that as a result of the said cutting, it was transferred into a new product which was a marketable product - SC

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