Mere Cutting of jumbo roll of paper into smaller size is not Manufacture: HC

Commissioner of Central Excise and Customs v. Rasmi Wax Coated Paper & Printing Industry (High Court of Andhra Pradesh)– Mere cutting of jumbo rolls of paper into smaller sizes and printing thereon by job-worker resulting into ‘printed cork tipping paper’ does amount to ‘manufacture’ for purpose of charging excise duty. High Court of Telangana & Andhra Pradesh HONBLE SRI JUSTICE G.CHANDRAIAH AND HONBLE SRI JUSTICE CHALLA KODANDA RAM C.E.A.Nos.16 of 2005 and batch Dated- 09-07-2015 Commissioner of Central Excise and Customs, Hyderabad Vs M/s Rasmi Wax C...