Process of slitting jumbo rolls doesn’t amount to manufacture

Asmaco Industries Limited Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that the process of slitting jumbo rolls does not amount to manufacture within the meaning of section 2(f) of Central Excise Act, 1944. Facts- The appellant is in the business of manufacturing of ‘tape’ of several varieties and proceedings were initiated against them for having cleared ‘masking tape (crepe paper)’ without payment of duties of central excise on the claim that these had been merely slit from the ‘jumbo rolls’ imported on payment of appropriate duties of customs. In show cau...