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Cutting is manufacture or not....

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(Querist)
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?
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
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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