Cutting is manufacture or not....

This query is : Resolved 

14 February 2013 plz ans my query
whether cutting of leather for making shoes/apparels is manufacturing(as per sec2(f) of central excise act)or not?

15 February 2013 In normal course manufacture connotes a change which differentiates the input and output of a process. If the output is different then no manufacture. Cutting as per many decisions also does not result in a new article and therefore no liability under excise for such activity/ process.



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