Commissioner Of Central Excise-I,New ... vs M/S S.R. Tissues Pvt. Ltd. & Anr

The Supreme Court held that the process of cutting and slitting jumbo rolls of tissue paper does not constitute 'manufacture' under Section 2(f) of the Central Excise Act, 1944. The Court emphasized that there is no change in the essential characteristics or end-use of the product after the process, thus ruling in favor of the assessee. The appeals filed by the department were dismissed, affirming that such activities do not attract excise duty under the relevant tariff headings.