Central Excise – Manufacture – whether cutting of the conveyor belting into required sizes amounts to manufacture:

By Vijay Kumar

Supreme Court observed, "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."

Please see Commissioner of Central Excise, Chennai-II Vs Tejo Engineering Services Pvt Ltd - 2015-TIOL-167-SC-CX