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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 ...


Conveyor Belt Cutting Isn't Manufacturing Without New Product Outcome, Court Clarifies.

August 6, 2015

Case Laws     Central Excise     SC

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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