Cutting/slitting of jumbo rolls

The activity of slitting up of thermal paper roll for use in fax machine from jumbo roll would not amount to manufacture. The issue is no more res integra and stand decided by Larger Bench of the Tribunal in case of:
i)M/s Anil Dang Vs. CCE, Vapi [2007 (213) ELT 29 (Tri-LB)],
ii)CCE Vapi Vs. M/s Garware Polyesters Ltd.

The process of cutting and slitting of jumbo rolls of insulated tape does not amounts to manufacture as held in:
i) CCE Vs. Bakelite Hylam Ltd. 1997 (91) ELT 13 (SC)
ii) S.R.Foils Vs. CCE 2001 (138) ELT 719 upheld by SC,
iii) S.R. Tissues Vs. CCE 2001 (136) ELT 367 approved by SC,
iv) Computer Graphics Vs. UOI 1991 (52) ELT 491,
v) CCE Vs. Bloom Product 2002 (144) ELT 132,
vi) Premier Aryco Vs. CCE 2002 (142) ELT 595,
vii) Hindustan Photo Film Vs. CCE 2001 (136) ELT 619,
viii) Gurdian Controls Vs. CCE 2003 (157) ELT 39.