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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