Judgment update| Cutting and slitting of selfadhesive film and paper does not amount to manufacture
Dear Reader,
This is to update you on a recent ruling of Mumbai Tribunal in the case of CCE, Belapur vs UPM Kymmene
India Pvt. Ltd. In this judgment, Tribunal held the process of cutting and slitting of self-adhesive film and selfadhesive paper from jumbo rolls to smaller rolls does not amount to manufacture. It has also been held that the
assessee is not required to pay Cenvat credit utilized for discharge of output excise duty liability (on
corresponding final products), however, if any excess credit is availed by the assessee, the same needs to be
reversed / paid back.
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