Cutting of jumbo rolls into smaller sizes and printing on them does not amount to manufacture

Brief of the Case

In the case of CCE&C vs. M/s Rasmi Wax Coated Paper & Printing Industry it was held by Andhra Pradesh High Court that the subject processes viz., printing, slitting and winding Cork Tipping Paper does not amount to manufacture and no subject processes undertaken by the assessee was bringing into existence any new commodity.

Brief facts of the case

The respondent industrial concern re

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